Amendment to G.O.Ms.No 259, Revenue (CT-II) Department, dated.29-6-2017 so as to notify APGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021 - G.O.Ms.No.139 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 Amendment to G.O.Ms.No 259, Revenue (CT-II) Department, dated.29-6-2017 so as to notify APGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021 Orders Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.Ms.No.139 Dated: 18-06-2021 NOTIFICATION In exercise of the powers conferred by sub-section(1),sub-section(3)and subsection(4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government of Andhra Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments to the Notification issued in the G.O.Ms.No.259, Revenue (Commercial Taxes-II) Department, dated 29-6-2017, namely:- AMENDMENT In the said notification, in the Table,- (a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely- (iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner-promoter in such project. ; (b) in serial number 25,- (i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely (3) (4) (5) (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 - (ii) in item (ii) in column (3), for the word, brackets, figures and letter and (ia) , the brackets, figures, letter and word ,(ia) and (ib) shall be substituted. 2. This notification shall deemed to have come into force with effect from the 2 nd day of June, 2021. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) DR. RAJAT BHARGAVA SPECIAL CHIEF SECRETARY TO GOVERNMENT