SECTION 10 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017
COMPOSITION LEVY
NOTIFIED RATE, TURNOVER AND OTHER CONDITIONS – AMENDMENT IN NOTIFICATION G.O.MS.NO. 250, DATED 28-6-2017
NOTIFICATION G.O.Ms.No.36, DATED 24-1-2018
In exercise of the powers conferred by sub-section (1) of section 10 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) the Government, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments to the notification issued vide G.O.Ms.No.250, Revenue (Commercial Taxes-II), 28th June, 2017, as subsequently amended.
2. This notification shall be deemed to have come into force with effect on and from 1st January, 2018.
AMENDMENTS
In the said notification, in the opening paragraph, —
(a) | in clause (i), for the words “one per cent”, the words “half per cent” shall be substituted; | |
(b) | in clause (iii), for the words “half per cent of the turnover”, the words “half per cent of the turnover of taxable supplies of goods” shall be substituted. |