TMI BlogAmendments in the Notification No. G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, hereby make the following further amendments to the notification issued vide G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017 as subsequently amended. 2. This notification shall be deemed to have come into force with effect on and from the 15th day of November, 2017. AMENDMENT In the said notification, in the Table, - (i) against serial number 3, in column (3), in item (vi), for the words Services provided , the words Composite supply of works contract as defined in clause (119) of section 2 of the Andhra Pradesh Goods and Services Tax Act, 2017 , provided shall be substituted; (ii) against serial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract state tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. ; (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - (i) manufacture of handicraft goods. Explanation . - The expression handicraft goods shall have the same meaning as assigned to it in the notification issued vide G.O.Ms No.457 Revenue (CT-II) Dt.16.10.2017 as amended from time to time. . (BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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