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TMI BlogAmendment in Notification G.O.Ms.No.588, Revenue(CT-II)Department, dated:12.12.2017X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment, dated 12.12.2017 3. Go.Ms.No.379, Revenue(CT-II)Department, dated 30.12.2020 4. Notification No.04/2022-Central Tax (Rate), dated 13-07-2022 issued by the Government of India Ministry of Finance, Department of Revenue. 5. From the CCST's Lr.No.REV03-12039/122/2022-GST, 22/07/2022 ORDER: The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated:28-07-2022. NOTIFICATION 1. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3), after the words "as residence", the words "except where the residential dwelling is rented to a registered person" shall be inserted; (c) serial number 14 and the entries relating thereto shall be omitted; (d)against serial number 15, in column (3), for clause (a), the following shall be substituted: - (3) "(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;"; (e) against serial number 20, in column (3), clause (d) shall be omitted; (f) against serial number 21, in column (3), clauses (b) and (c) shall be omitted; (g) against serial number 24B, for the entries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. - "foreign tourist" means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non- immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows: - (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serial number 75 and the entries relating thereto shall be omitted; (u) against serial number 80, for the entries in column (3), the following shall be substituted: - (3) "Services by way of training or coaching in- (a) recreational activities relating to arts or culture, by an individual, or (b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act."; (v) against serial number 82A, in column (3), after the letters, figures and words, "FIFA U-17 Women's World Cup 2020", the brackets and words "[whenever rescheduled]" shall be inserted. 2. This notification shall be deemed to have come into force with effect from the 18th day of July, 2022. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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