Amendments in the notification issued in G.O.Ms.No.259, Revenue (CT-II) Dept., Dt. 29-06-2017 - Changes to rates of tax of certain services. - G.O.Ms.No.088 - Andhra Pradesh SGST

REVENUE DEPARTMENT (COMMERCIAL TAXES-II) [G.O.Ms.No.88, Revenue (Commercial Taxes-II), 19th February, 2018.] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments to the notification issued in G.O.Ms.No.259, Revenue (CT-II) Dept., Dt. 29-06-2017 as subsequently amended. This notification shall be deemed to have come into force with effect on and from the 25th January, 2018. AMENDMENTS In the said notification, (i) in the Table, - (a) in column (3),- against serial number 3, (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely: - (c) a civil structure or any other original works pertaining to the In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); ; (II) after sub-item (d), the following sub-items shall be inserted, namely: - (da) a civil structure or any other original works pertaining to the Economically Weaker Section (EWS) houses constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); (db) a civil structure or any other original works pertaining to the houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/Middle Income Group-1 (MIG-1)/ Middle Income Group-2 (MIG-2) under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); ; (III) after sub-item (f), the following sub-items shall be added, namely: - (g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities. ; (B) in item (v), (I) in sub-item (a), for the word excluding , the word including shall be substituted; (II) after sub-item (d), the following sub-item shall be inserted, namely: - (da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017; ; (C) for item (ix) and the corresponding entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely : -