Seeks to Amend Notification No. 255, dated 20th March 2019

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..... IES INCLUDE SERVICES - NOTIFICATION ISSUED - AMENDMENT. [G.O.Ms.No.279, Revenue (Commercial Taxes-II), 15th April, 2019.] NOTIFICATION In exercise of the powers conferred by sub-section (1) of Section 9, sub-section (1) of Section 11, sub-section (1) of section 16 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) (herein after referred to as the said Act .....

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..... input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods as if the supply made under this notification attracts the provisions of Section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. ; .....

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