SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – NOTIFIED CATEGORIES OF SERVICES THE TAX ON INTRA-STATE SUPPLIES OF WHICH SHALL BE PAID BY ELECTRONIC COMMERCE OPERATOR – AMENDMENT IN NOTIFICATION G.O.MS.NO. 257, DATED 29-6-2017
NOTIFICATION G.O.MS.NO. 384, DATED 22-8-2017
In exercise of the powers conferred by sub-section (5) of section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh, hereby makes the following amendments to the notification issued in G.O.Ms.No. 257, Revenue (Commercial Taxes-II) Department, 29th June, 2017:
In the said notification, in the first paragraph, after clause (ii) the following clause shall be added, namely:—
“(iii) services by way of house-keeping, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the Andhra Pradesh Goods and Services Tax Act, 2017″.