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TMI BlogAmendment in Notification Go.Ms.No.259, Revenue(CT-II)Department, dated 29.06.2017X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Go.Ms.No.259, Revenue(CT-II)Department, dated 29.06.2017 3. Go.Ms.No.71, Revenue(CT-II)Department, dated 10.02.2022 4. Notification No.03/2022-Central Tax (Rate), dated 13-07-2022 issued by the Government of India Ministry of Finance, Department of Revenue. 5. From the CCST, Letter Ref.No.CCST s Ref.No. Computer No.1790952, File No.REV03-12039/118/2022 -CCT-DC-GST, dated 6. From the CCST s Lr. No.REV03-12039/118/2022-GST,Dt: 22/07/2022 ORDER: The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated: 28-07-2022 NOTIFICATION In exercise of the powers conferred by sub-section (1), sub-section (3) and sub- section (4) of section 9, sub-section (1) of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5) (via) Transport of passengers, with or without accompanied belongings, by ropeways. 2.5 The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] ; (b) for item (vii) and the corresponding entries relating thereto under columns (4) and (5), the following entries shall be substituted, namely:- (3) (4) (5) (vii) Passenger transport services other than (i), (ii), (iii), (iv), (iva), (v), (vi) and (via) above. 9 - ; (IV) against serial n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided further that invoice for supply of the service charging State tax at the rates as applicable to clause (b) may be issued during the period from the 18th July,2022 to 16th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August,2022. ; (b) after item (vi) and the corresponding entries relating thereto under columns (4) and (5), the following entries shall be inserted, namely: - (3) (4) (5) (via) Transport of goods by ropeways. 2.5 The credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lude goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. 9 - ; (VII) against serial number 15, under column (3), - (a) item (i)and the corresponding entries relating thereto under columns (4) and (5) shall be omitted; (b) in item (vii), the brackets and figures (i), shall be omitted; (VIII) against serial number 26, under column (3), in item (i), sub-items (e), (ea) and (h) shall be omitted; (IX) after serial number 31and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) newspaper as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (xxxviii) clinical establishment means, - a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in accordance with section 9(1) of the APGST Goods and Services Tax Act, 2017 and to comply with all the provisions of the APGST Goods and Services Tax Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both; 2. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised. Legal Name: - GSTIN: - PAN No. Signature of Authorised representative: Name of Authorised Signatory: Full Address of GTA: (Dated acknowledgment of jurisdictional GST Authority) Note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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