SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION – NOTIFIED RATE OF STATE TAX ON SPECIFIED GOODS – AMENDMENT IN NOTIFICATION G.O.Ms.NO. 258, DATED 29-6-2017
NOTIFICATION G.O.MS.NO. 277, DATED 1-7-2017
In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in the notification issued in G.O.Ms. No 258, Revenue (Commercial Taxes-II) Department, dated:29-06-2017, published in Andhra Pradesh Extraordinary Gazette.
2. In the said notification,—
| (i) | in Schedule I – 2.5%, |
| (a) | in S.No.180, for the entry in column (2) “30” read “30 or any Chapter”. | |
| (b) | after serial number 182 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely |
| 1 | 2 | 3 | |
| 182A | 3102 | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers | |
| 182B | 3103 | Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers | |
| 182C | 3104 | Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers | |
| 182D | 3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers”; |
| (ii) | in Schedule II – 6%, serial numbers 66, 67, 68 and 69 and the entries relating thereto shall be omitted. | |
| (iii) | in Schedule-III- 9%, |
| (a) | in S.No.42, the entry in column (3) for “Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers” read “Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers”. | |
| (b) | in S. No. 411, the entry in column (3) for “Spectacles [other than corrective]; goggles and the like, corrective, protective or other” read “Spectacles [other than corrective]; |
3. This notification shall come into force with effect from the 1st day of July, 2017.