SECTION 54 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – REFUND OF TAX
SUMMARY : NOTIFIED SUPPLIES OF GOODS IN RESPECT OF WHICH NO REFUND OF UNUTILISED INPUT TAX CREDIT SHALL BE ALLOWED WHERE RATE OF TAX ON INPUT IS HIGHER THAN RATE OF TAX ON OUTPUT SUPPLIES – AMENDMENT IN NOTIFICATION G.O.MS.No.264, DATED 29-6-2017
NOTIFICATION G.O.MS.No.555, DATED 17-11-2017
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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 makes the following further amendments in the notification issued vide G.O.Ms.No.264, Revenue (Commercial Taxes-II), 29th June, 2017 as subsequently amended.
2. This notification shall be deemed to have come into force with effect on and from the 15th day of November, 2017.
AMENDMENT
In the said notification, in the TABLE, for Sl. No. 6A and the entries relating thereto, the following entries shall be substituted, namely: —
| “6A | 5608 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials | |
| 6B | 5801 | Corduroy fabrics | |
| 6C | 5806 | Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)”. |