Seeks to amend Notification Go.Ms.No.255, Revenue (CT-II) Department, dated 29.06.2017 - G.O.MS.No.305 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 Amendment to Go.Ms.No.255, Revenue(CT-II) Department, dated 29-06-2017 - Section 9(3) of the APGST Act Notifying the Goods which attract tax on reverse charge basis - Notification Requested for Orders Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No.305 Dated: 05/11/2021 1. The Andhra Pradesh Goods and Services Tax Act, 2017(Act No.16 of 2017) published in Extra-ordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017. 2. G.O.Ms.No.255, Revenue (CT-II) Department, Dated 29.06.2017. 3. G.O.Ms.No.292, Revenue (CT-II) Department, Dated: 06.06.2018. 4. Notification No.10/2021 - Central Tax (Rate), Department of Revenue, Ministry of Finance, Government of India, Dated: 30-09-2021. 5. From the Chief Commissioner of State Tax, A.P., CCST s Ref. Computer No. 1538581 File No.REV03-12039/84/2021-CCT, dated -10-2021. ORDER: The following notification will be published in an Extra Ordinary issue of the Andhra Pradesh Gazette, Dated: 08 -11-2021. NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act no. 16 of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the orders issued in Go.Ms.No. 255, Revenue (CT-II) Department, dated 29.06.2017, namely:- AMENDMENT In the said notification, in the Table, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: 3A. 33012400, 33012510, 33012520, 33012530, 33012540 Following essential oils other than those of citrus fruit namely: - a) Of peppermint (Mentha piperita); b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), Bergament oil (ex-mentha citrate). Any Unregistered Person Any Registered Person ; 2. This notification shall come into force on the 1st day of October, 2021. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) Dr. RAJAT BHARGAVA SPECIAL CHIEF SECRETARY TO GOVERNMENT