SECTION 23, READ WITH SECTION 9, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – REGISTRATION – PERSONS NOT LIABLE FOR – NOTIFIED PERSONS
NOTIFICATION G.O.MS.NO. 226, DATED 22-6-2017
In exercise of the powers conferred by sub-section (2) of section 23 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.
2. This notification shall come into force with effect on and from the 22nd day of June, 2017.