SECTION 11 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX
EXEMPTIONS ON SUPPLY OF SERVICES – AMENDMENT IN NOTIFICATION G.O.MS.NO. 588, DATED 12-12-2017
NOTIFICATION G.O.MS.NO. 593, DATED 12-12-2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, make the following further amendments to the Notification issued in G.O.Ms.No. 588, Revenue (CT-II) Dept., dated 12-12-2017 as subsequently amended.
2. This notification shall be deemed to have come into force with effect on and from the 29th day of September, 2017.
AMENDMENTS
In the said notification, in the Table, in column Nos. (1), (2), (3), (4) and (5), after serial number 9A and the entries relating thereto, the following shall be inserted, namely: —
| (1) | (2) | (3) | (4) | (5) |
| “9B | Chapter 99 | Supply of services associated with transit cargo to Nepal and Bhutan (land locked countries). | Nil | Nil”. |