NOTIFICATION G.O.MS.No.594, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017
(Last Updated On: April 14, 2018)

SECTION 11 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX 

ANDHRA PRADESH GST EXEMPT SERVICES (NIL RATED SERVICES) – AMENDMENT IN NOTIFICATION NO.7/2017 [G.O.MS.No.588], DATED 12-12-2017

NOTIFICATION G.O.MS.No.594DATED 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 Exemption notification No.7/2017, issued in G.O.Ms.No.588, Revenue (CT-II) Dept., Dated 12-12-2017, as subsequently amended.

2. These amendments shall be deemed to have come into force with effect on and from 13th October, 2017.

AMENDMENTS

(i)in the Table, —
(a)in serial number 5, in column (3), for the words “governmental authority” the words “Central Government, State Government, Union territory, local authority or Governmental Authority” shall be substituted;
(b)after serial number 9B, in column nos.1,2,3, 4 and 5, the following entries shall be inserted namely: —
(1)(2)(3)(4)(5)
“9CChapter 99Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.NilNil”;
(c)after serial number 21 in column nos.1,2,3, 4 and 5, the following serial number and entries shall be inserted namely: —
(1)(2)(3)(4)(5)
“21AHeading 9965 or Heading 9967Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: —

(a)any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b)any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c)any Co-operative Society established by or under any law for the time being in force; or
(d)anybody corporate established, by or under any law for the time being in force; or
(e)any partnership firm whether registered or not under any law including association of persons;
(f)any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
NilNil”;
(d)after serial number 23 in column nos.1,2,3,4 and 5, the following entries shall be inserted namely: —
(1)(2)(3)(4)(5)
“23AHeading 9967Service by way of access to a road or a bridge on payment of annuity.NilNil”;
(e)in serial number 41, for the entry in column (3), the following entry shall be substituted namely: —
“Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.”;
(ii)in paragraph 2, for clause (zf),the following shall be substituted, namely: —
“(zf) “Governmental Authority” means an authority or a board or any other body, —
(i)set up by an Act of Parliament or a State Legislature; or
(ii)established by any Government, with 90per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243G of the Constitution.
(zfa) “Government Entity” means an authority or a board or any other body including a society, trust, corporation,
(i)set up by an Act of Parliament or State Legislature; or
(ii)established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”.

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