Amendment in Notification G. O. Ms. No. 258, Revenue (CT-II) Department, dated June 29, 2017 - G.O. Ms. No. 519 - Andhra Pradesh SGST

REVENUE (COMMERCIAL TAXES) DEPARTMENT G.O. Ms. No. 5 19 Dated: 0 3 -11-2023. NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Andhra Pradesh issued in G. O. Ms. No. 258, Revenue (CT-II) Department, dated June 29, 2017, namely : Amendments In the said notification, (i) in Schedule IV (a) after S. No. 227 and the entries related thereto, the following Sl. No. and entries shall be inserted, namely : (1) (2) (3) 227A Any Chapter Specified actionable claim ; Explanation : specified actionable claim as defined in section 2(102A) of the APGST Act, 2017 means the actionable claim involved in or by way of (i) betting ; (ii) casinos ; (iii) gambling ; (iv) horse racing ; (v) lottery ; or (vi) online money gaming ; ; (b) S. Nos. 228 and 229 and the entries relating thereto shall be omitted. (ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely : (v) The words and expressions used and not defined in this notification, but defined in the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts. This notification shall come into force on the 1st day of October, 2023. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) N. GULZAR SECRETARY TO GOVERNMENT (CT) FINANCE Note : The principal notification issued in G. O. Ms. No. 258, Revenue (CT-II) Department, dated June 29, 2017, was published in the Extraordinary issue of Andhra Pradesh Gazette No. 16, Part. IVB, Dated June 7, 2017 and was last amended by notification issued in G. O. Ms. No. 378, Revenue (CT) Department, dated August 4, 2023 published in the Extraordinary issue of Andhra Pradesh Gazette No. 16, Part. IVB, Dated June 7, 2017.