SECTION 23 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – REGISTRATION – PERSON LIABLE TO – NOTIFYING CASUAL TAXABLE PERSONS MAKING TAXABLE SUPPLIES OF HANDICRAFT GOODS AS THE CATEGORY OF PERSONS EXEMPTED FROM OBTAINING REGISTRATION – AMENDMENT IN NOTIFICATION G.O.MS.No.457, DATED 16-10-2017
NOTIFICATION G.O.MS.No.485, DATED 31-10-2017
In exercise of the powers conferred by sub-section (2) of section 23 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby make the following amendments to the notification issued in G.O.Ms No.457, Revenue (CT-II) Dt.16.10.2017, namely:—
These amendments shall be deemed to have come into force with effect on and from the 13th October, 2017.
AMENDMENTS
In the said notification, in the Table –
| (i) | for serial number 9 and the entries relating thereto, the following entries shall be substituted, namely:— |
| “9 | Textile (handloom products), Handmade shawls, stoles and scarves | Including 50, 58, 61, 62,63″; |
| (ii) | after serial number 28 and the entries relating thereto, the following entries shall be added, namely:— |
| “29 | Chain stitch | Any chapter | |
| 30 | Crewel, namda, gabba | Any chapter | |
| 31 | Wicker willow products | Any chapter | |
| 32 | Toran | Any chapter | |
| 33 | Articles made of shola | Any chapter”. |