SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – MOTOR VEHICLES PURCHASED BY LESSER PRIOR TO 1-7-2017 AND SUPPLIED ON LEASE BEFORE 1-7-2017
NOTIFICATION G.O.MS.NO. 493, DATED 3-11-2017
In exercise of the powers conferred by sub-section (1) of section 9 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 notifies the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, at the rate specified in corresponding entry in column (4) and subject to relevant conditions annexed to this notification, if any, specified in the corresponding entry in column (5) of the Table aforesaid:
TABLE
| Sl. No. | Chapter, Heading, Sub-heading or Tariff item | Description of Goods | Rate | Condition No. |
| (1) | (2) | (3) | (4) | (5) |
| 1. | 87 | Motor Vehicles | 65% of State tax applicable otherwise on such goods under G.O. Ms No. 258 Revenue (CT-II), dated 29-6-2017 | 1 |
| 2. | 87 | Motor Vehicles | 65% of State tax applicable otherwise on such goods under G.O. Ms No. 258 Revenue (CT-II) , dated 29-6-2017 | 2 |
2. Provided that nothing contained in this notification shall apply on or after1st July, 2020.
Explanation.— For the purposes of this notification, —
| (i) | “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). | |
| (ii) | The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. |
ANNEXURE
| Condition No. | Condition | ||||||
| 1. | The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017 | ||||||
| 2. |
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