SECTION 3 OF THE ANDHRA PRADESH GOODS & SERVICES TAX ACT, 2017 – ADMINISTRATION OF THE ACT – OFFICERS UNDER THE ACT – NOTIFIED REVISIONAL AUTHORITY
NOTIFICATION G.O.MS.NO. 247, DATED 28-6-2017
In exercise of the powers conferred by section 3 read with section 2(99) of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby appoint the Commissioner of State Tax, notified by the Chief Commissioner of State Tax, as Revisional Authority.
2. This notification shall come into force w.e.f. 1st July, 2017.