Amendments in the Notification No. G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017.

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..... : 17-11-2017 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 (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 int .....

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..... (5) "(i) 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 drink, where such supply or service is for cash, deferred payment or other 2.5 Provided that credit of input tax charged on goods and services used in supplying the valuable consideration, provided by a restaurant, eating joint including me .....

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..... tem (iii) 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 consideratio .....

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..... and the entries relating thereto in columns (3), (4) and (5), shall be omitted; (d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- "(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any serv .....

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..... 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 .....

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