SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX
GOODS SUPPLIED TO CERTAIN INSTITUTIONS – AMENDMENT IN NOTIFICATION G.O.Ms.NO. 599, DATED 12-12-2017
NOTIFICATION G.O.Ms.NO.97, DATED 19-2-2018
In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) ( hereafter in this notification referred to as “the said Act”) read with sub-section (3) of section 11 of the said Act, the Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Goods and Services Tax Council, makes the following amendments to the notification issued vide G.O.Ms.No.599, Revenue (Commercial Taxes-II), 12th December, 2017.
AMENDMENTS
In the said notification, —
| (1) | in the Table, – in Column Nos. (1) (2) (3) and (4) |
| (a) | against serial number 1, — |
| (i) | in column (2), for the existing entry, the following entry shall be substituted, namely:— | |
| “Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital”; | ||
| (ii) | in column (4), in item (1), in sub item (b) for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted; |
| (b) | in column (4), against serial numbers (2) and (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted. |
| (2) | after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be added, namely:— | |
| “Explanation 2. — For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017″. |