Certain Amendments to Go.Ms.No.588, Revenue (CT-II) Department, dated 12.12.2017 - G.O. Ms. No.94 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017- Certain Amendments to Go.Ms.No.588, Revenue (CT-II) Department, dated 12.12.2017 -Orders -Issued REVENUE (COMMERCIAL TAXES) DEPARTMENT G.O.Ms. No.94 Dated : 06-03-2023 . Read the following : 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. Go.Ms.No.588, Revenue(CT-II)Department, dated 12.12.2017. 3. Go.Ms.No.36, Revenue(CT-II)Department, dated 10.02.2023. 4. Notification No. 01/2023-Central Tax (Rate), dated 28-02-2023 issued by the Government of India Ministry of Finance Department of Revenue. 5. From the CCST Letter Ref. No. Computer No. 2008767, File No.REV03-12039(31)/22/2023 COMM, dated. 03-03-2023. *** ORDER: The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated: 06.03.2023 NOTIFICATION In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 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 amendments further to amend the notification issued in Go.Ms.No. 588, Revenue (CT-II) Department, dated 12.12.2017, namely:- AMENDMENT In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: - ``(iv a) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as an `educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions. 2. This notification shall be deemed to come into force with effect from the 01 st March, 2023. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) N.GULZAR SECRETARY TO GOVERNMENT (CT) FINANCE