AP GST exemptions on suply of services under SGST Act

GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – To notify the
exemptions on supply of services under SGST Act [Section 11(1)]– Notification- Orders -
Issued.

-------------------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.Ms.No.588, Dated:12-12-2017.
Read the following:
1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) published
in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017.
2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter No.CCW/
GST/74/2015-2, dated.01-11-2017.
** ** **
ORDER:
The following notification will be published in an Extra-ordinary issue of the Andhra
Pradesh Gazette, Dated:12-12-2017:
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra
Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on being satisfied
that it is necessary in the public interest so to do, on the recommendations of the Goods and
Services Tax Council, exempts the intra-State supply of services of description as specified in
column (3) of the Table below from so much of the State tax leviable thereon under sub-section
(1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:-

2. This notification shall be deemed to have come into force with effect on and from the
1st July, 2017.

Table
Sl. Chapter, Description of Services - Rate - Condition
(1) (2) (3) (4) (5)
1
Chapter 99
Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.
Nil
Nil

2
Chapter 99
Services by way of transfer of a going concern, as a whole or an independent part thereof.
Nil
Nil

3
Chapter 99
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
Nil
Nil

4
Chapter 99
Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under
article 243 W of the Constitution.
Nil
Nil

5
Chapter 99
Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.
Nil
Nil

6
Chapter 99
Services by the Central Government, State Government, Union territory or local authority excluding the following services—
(a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(c) transport of goods or passengers; or
(d) any service, other than services covered under entries (a) to (c) above, provided to business entities.
Nil
Nil

7
Chapter 99
Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in
case of a special category state) in the preceding financial year.
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
(a) services,-
(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers; and
(b) services by way of renting of immovable property.

8
Chapter 99
Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:
Provided that nothing contained in this entry shall apply to services-
(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers.
Nil
Nil

9
Chapter 99
Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees:
Provided that nothing contained in this entry shall apply to-
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.
Nil
Nil

10
Heading 9954
Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion,fitting out, repair, maintenance, renovation, or alteration of a civil
structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.
Nil
Nil

11
Heading 9954
Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.
Nil
Nil

12
Heading 9963 or Heading 9972

Services by way of renting of residential dwelling for use as residence.

Nil

Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9

Services by a person by way of-

(a) conduct of any religious ceremony;

(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said

Income-tax Act:

Provided that nothing contained in entry (b) of this exemption shall apply to,-

(i) renting of rooms where charges are one thousand rupees or more per day;

(ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day;

(iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.

Nil

Heading 9963

Services by a hotel, inn, guest house, club or campsite, by whatever name called, for

residential or lodging purposes, having declared tariff of a unit of accommodation

below one thousand rupees per day or equivalent.

Nil

Heading 9964

Transport of passengers, with or without accompanied belongings, by –

(a) air, 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;

(b) non-airconditioned contract carriage other than radio taxi, for transportation of

passengers, excluding tourism, conducted tour, charter or hire; or

Nil

Heading 9964

Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity

scheme airport, against consideration in the form of viability gap funding:

Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.

Nil

Heading 9964

Service of transportation of passengers, with or without accompanied belongings, by—

(a) railways in a class other than—

(i) first class; or

(ii) an air-conditioned coach;

(b) metro, monorail or tramway;

(d)publictransport,otherthan predominantly for tourism purpose, in a vessel between places located in India; and

(e) metered cabs or auto rickshaws (including e-rickshaws).

Nil

Heading 9965

Services by way of transportation of

goods-

(a) by road except the services of—

(i) a goods transportation agency;

(ii) a courier agency;

(b) by inland waterways.

Heading 9965

Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

Nil

Heading 9965

Services by way of transportation by rail or a vessel from one place in India to another of the following goods –

(a) relief materials meant for victims of natural or man-made disasters, calamities,

accidents or mishap;

(b) defence or military equipments;

(d) railway equipments or materials;

(e) agricultural produce;

(f) milk, salt and food grain including flours, pulses and rice; and

(g) organic manure.

Nil

Heading 9965 or Heading 9967

Services provided by a goods transport agency, by way of transport in a goods carriage of -

(a) agricultural produce;

(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;

for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;

(d) milk, salt and food grain including flour, pulses and rice;

(e) organic manure;

(f) newspaper or magazines registered with the Registrar of Newspapers;

(g) relief materials meant for victims of natural or man-made disasters, calamities,

accidents or mishap; or

(h) defence or military equipments.

Nil

Heading 9966 or Heading 9973

Services by way of giving on hire –

(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

(b) to a goods transport agency, a means of transportation of goods.

Nil

Heading 9967

Service by way of access to a road or a bridge on payment of toll charges.

Nil

Heading 9967 or Heading 9985

Services by way of loading, unloading, packing, storage or warehousing of rice.

Nil

Heading 9969

Transmission or distribution of electricity by an electricity transmission or distribution utility.

Nil

Heading 9971

Services by the Reserve Bank of India.

Nil

Heading 9971

Services by way of— (a) extending deposits, loans or advances in so far as the consideration is

represented by way of interest or discount (other than interest involved in credit card

services);

(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.

Nil

28
Heading 9971 or Heading 9991
Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the
Pension Fund Regulatory and Development Authority Act, 2013 (Act 23 of 2013).
Nil
Nil

29
Heading 9971 or Heading 9991
Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under
the Group Insurance Schemes of the Central Government.
Nil
Nil

30
Heading 9971 or Heading 9991
Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (Act 34 of 198)
Nil
Nil.

31
Heading 9971
Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (Act 19 of 1952)
Nil
Nil

32
Heading 9971
Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (Act 41 of 19999)
Nil
Nil

33
Heading 9971
Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (Act 15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market.
Nil
Nil

34
Heading 9971
Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service.
Explanation.— For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.
Nil
Nil

35
Heading 9971 or Heading 9991
Services of general insurance business provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
(c) Scheme for Insurance of Tribals;
(d) Janata Personal Accident Policy and Gramin Accident Policy;
(e) Group Personal Accident Policy for Self-Employed Women;
(f) Agricultural Pumpset and Failed Well Insurance;
(g) premia collected on export credit insurance;
(h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;
(i) Jan Arogya Bima Policy;
(j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
(k) Pilot Scheme on Seed Crop Insurance;
(l) Central Sector Scheme on Cattle Insurance;
(m) Universal Health Insurance Scheme;
(n) Rashtriya Swasthya Bima Yojana;
(o) Coconut Palm Insurance Scheme;
(p) Pradhan Mantri Suraksha BimaYojna;
(q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).
Nil
Nil

36
Heading 9971 or Heading 9991
Services of life insurance business provided under following schemes-
(a) Janashree Bima Yojana;
(b) Aam Aadmi Bima Yojana;
(c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees;
(d) Varishtha Pension BimaYojana;
(e) Pradhan Mantri Jeevan JyotiBimaYojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana.
Nil
Nil

37
Heading 9971 or Heading 9991
Services by way of collection of contribution under the Atal Pension Yojana.
Nil Nil

38
Heading 9971 or Heading 9991
Services by way of collection of contribution under any pension scheme of the State Governments.
Nil Nil

39
Heading 9971 or Heading 9985
Services by the following persons in respective capacities – Heading 9985 (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;
(b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or
(c) business facilitator or a business correspondent to an insurance company in a rural area.
Nil Nil

40
Heading 9971 or Heading 9991
Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government,
Union territory.
Nil Nil

41
Heading 9972
One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development
Corporations or Undertakings to industrial units.
Nil
Nil

42
Heading 9973 or Heading 9991
Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of
licence fee or spectrum user charges, as the case may be.
Nil
Nil

43
Heading 9973
Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.
Nil
Nil

44
Heading 9981
Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-
(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and
(b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee.
Nil
Nil

45
Heading 9982 or Heading 9991
Services provided by-
(a) an arbitral tribunal to –
(i) any person other than a business entity; or
(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;
(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or
(iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year;
(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or
(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.
Nil
Nil

46
Heading 9983
Services by a veterinary clinic in relation to health care of animals or birds.
Nil
Nil

47
Heading 9983 or Heading 9991
Services provided by the Central Government, State Government, Union territory or local authority by way of-
(a) registration required under any law for the time being in force;
(b) testing, calibration, safety check or certification relating to protection or
safety of workers, consumers or public at large, including fire license, required
under any law for the time being in force.
Nil
Nil

48
Heading 9983 or any other Heading of Chapter 99
Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bioincubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.
Nil
Nil

49
Heading 9984
Services by way of collecting or
providing news by an independent
journalist, Press Trust of India or United
News of India.
Nil Nil

50
Heading 9984
Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.
Nil
Nil

51
Heading 9984
Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.
Nil
Nil

52
Heading 9985
Services by an organiser to any person in respect of a business exhibition held outside India.
Nil
Nil

53
Heading 9985
Services by way of sponsorship of sporting events organised -
(a) by a national sports federation, or its affiliated federations, where the participating teamsor individuals represent any district, State, zone or Country;
(b) by Association of Indian Universities,Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;
(c) by the Central Civil Services Cultural and Sports Board;
(d) as part of national games, by the Indian Olympic Association; or
(e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.
Nil
Nil

54
Heading 9986
Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—
(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting,
harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
Nil
Nil

Heading 9986

Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.

Nil

Heading 9988

Services by way of slaughtering of animals.

Nil

Heading 9988 or any other Heading of Section 8 Section 9

Services by way of pre-conditioning, pre- cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or and vegetables.

Nil

Heading 9988 or Heading 9992

Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination.

Nil

Heading 9999

Services by a foreign diplomatic mission located in India.

Nil

Heading 9991

Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement.

Nil

Heading 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.

Nil

Heading 9991 or Heading 9997

Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.

Nil

Heading 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for

cultivation of plants and rearing of all life forms of animals, except the rearing of

horses, for food, fibre, fuel, raw material or other similar products.

Nil

Heading 9991 or Heading 9973

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was

assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016:

Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.

Nil

Heading 9991

Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges.

Nil

Heading 9992

Services provided -

(a) by an educational institution to its students, faculty and staff;

(b) to an educational institution, by way of,-

(i) transportation of students, faculty and staff;

(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;

(iii) security or cleaning or housekeeping services performed in such educational institution;

(iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational

institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.

Nil

Heading 9992

Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive

Development Programme: -

(a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management;

(b) fellow programme in Management;

Nil

Heading 9992 or Heading 9996

Services provided to a recognised sports body by-

(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;

(b) another recognised sports body.

Nil

Heading 9992 or Heading 9983 or Heading 9991

Any services provided by, _

(a) the National Skill Development Corporation set up bythe Government of India;

(b) a Sector Skill Council approved by the National Skill Development Corporation;

(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in r elation to-

(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or

(ii) a vocational skill development course under the National Skill Certification and

Monetary Reward Scheme; or

(iii) any other Scheme implemented by theNationalSkillDevelopment Corporation.

Nil

Heading 9983 or Heading 9985 or Heading 9992

Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.

Nil

Heading 9992

Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training.

Nil

Heading 9992

Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration.

Nil

Heading 9993

Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.

Nil

Heading 9993

Services by way of-

(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;

(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.

Nil

Heading 9994

Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.

Nil

Heading 9994

Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.

Nil

77
Heading 9995
Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or
(c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a
residential complex.
Nil
Nil

78
Heading 9996
Services by an artist by way of a performance in folk or classical art forms of-
(a) music, or
(b) dance, or
(c) theatre,
if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:
Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.
Nil
Nil

79
Heading 9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.
Nil
Nil

80
Heading 9996
Services by way of training or coaching in recreational activities relating to-
(a) arts or culture, or
(b) sports by charitable entities registered under section 12AA of the Income-tax Act.
Nil
Nil

81
Heading 9996
Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event o ther than a recognised sporting event;
(c) recognised sporting event, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above.
Nil
Nil
--------------------------------------------------

3. Definitions. - For the purposes of this notification, unless the context otherwise requires, -
(a) “advertisement” means any form of presentation for promotion of, or bringing awareness about,
any event, idea, immovable property, person, service, goods or actionable claim through newspaper,
television, radio or any other means but does not include any presentation made in person;
(b) “advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of
the Advocates Act, 1961 (25 of 1961);
(c) “agricultural extension” means application of scientific research and knowledge to agricultural
practices through farmer education or training;
(d) “agricultural produce” means any produce out of cultivation of plants and rearing of all life
forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar
products, on which either no further processing is done or such processing is done as is usually done
by a cultivator or producer which does not alter its essential characteristics but makes it marketable
for primary market;
(e) “Agricultural Produce Marketing Committee or Board” means any committee or board
constituted under a State law for the time being in force for the purpose of regulating the marketing
of agricultural produce;
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act,
1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports
Authority of India Act, 1994 (55 of 1994.);
(h) “approved vocational education course” means, -
(i) a course run by an industrial training institute or an industrial training centre affiliated to the
National Council for Vocational Training or State Council for Vocational Training offering
courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the National Council of Vocational
Training, run by a person registered with the Directorate General of Training, Ministry of Skill
Development and Entrepreneurship;
(i) “arbitral tribunal” has the same meaning as assigned to it in clause (d) of section 2 of the
Arbitration and Conciliation Act, 1996 (26 of 1996);
(j) “authorised dealer of foreign exchange” shall have the same meaning assigned to “Authorised
person” in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);
(k) “authorised medical practitioner” means a medical practitioner registered with any of the
councils of the recognised system of medicines established or recognised by law in India and
includes a medical professional having the requisite qualification to practice in any recognised
system of medicines in India as per any law for the time being in force;
(l) “banking company” has the same meaning as assigned to it in clause (a) of section 45A of the
Reserve Bank of India Act,1934(2 of 1934);
(m) “brand ambassador” means a person engaged for promotion or marketing of a brand of goods,
service, property or actionable claim, event or endorsement of name, including a trade name, logo
or house mark of any person;
(n) “business entity” means any person carrying out business;
(o) “business facilitator or business correspondent” means an intermediary appointed under the
business facilitator model or the business correspondent model by a banking company or an
insurance company under the guidelines issued by the Reserve Bank of India;
(p) “Central Electricity Authority” means the authority constituted under section 3 of the Electricity
(Supply) Act, 1948 (54 of 1948);
(q) “Central Transmission Utility” shall have the same meaning as assigned to it in clause (10) of
section 2 of the Electricity Act, 2003 (36 of 2003);
(r) “charitable activities” means activities relating to -
(i) public health by way of ,-
(A) care or counseling of
(I) terminally ill persons or persons with severe physical or mental disability;
(II) persons afflicted with HIV or AIDS;
(III) persons addicted to a dependence-forming substance such as narcotics drugs or
alcohol; or
(B) public awareness of preventive health, family planning or prevention of HIV
infection;
(ii) advancement of religion , spirituality or yoga;
(iii) advancement of educational programmes or skill development relating to,-
(A) abandoned, orphaned or homeless children;
(B) physically or mentally abused and traumatized persons;
(C) prisoners; or
(D) persons over the age of 65 years residing in a rural area;
(iv) preservation of environment including watershed, forests and wildlife;
(s) “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other
institution by, whatever name called, that offers services or facilities requiring diagnosis or
treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system
of medicines in India, or a place established as an independent entity or a part of an establishment to
carry out diagnostic or investigative services of diseases;
(t) “contract carriage” has the same meaning as assigned to it in clause (7) of section 2 of the Motor
Vehicles Act, 1988 (59 of 1988);
(u)“courier agency” means any person engaged in the door-to-door transportation of time-sensitive
documents, goods or articles utilising the services of a person, either directly or indirectly, to carry
or accompany such documents, goods or articles;
(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of
the Customs Act, 1962 (52 of 1962);
(w) “declared tariff” includes charges for all amenities provided in the unit of accommodation
(given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but
without excluding any discount offered on the published charges for such unit;
(x) “distributor or selling agent” means an individual or a firm or a body corporate or other legal
entity under law so appointed by the Organising State through an agreement to market and sell
lotteries on behalf of the Organising State;
(y) “educational institution” means an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for
the time being in force;
(iii) education as a part of an approved vocational education course;
(z) “electricity transmission or distribution utility” means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government;

(za) “e-rickshaw” means a special purpose battery powered vehicle of power not exceeding 4000
watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward,
manufactured, constructed or adapted, equipped and maintained in accordance with such
specifications, as may be prescribed in this behalf;
(zb) “general insurance business” has the same meaning as assigned to it in clause (g) of section 3
of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
(zc) “general public” means the body of people at large sufficiently defined by some common
quality of public or impersonal nature;
(zd) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the
Motor Vehicles Act, 1988 (59 of 1988);
(ze) “goods transport agency” means any person who provides service in relation to transport of
goods by road and issues consignment note, by whatever name called;
(zf) “governmental authority” has the same meaning as assigned to it in the Explanation to clause
(16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017);
(zg) “health care services” means any service by way of diagnosis or treatment or care for illness,
injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and
includes services by way of transportation of the patient to and from a clinical establishment, but
does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or
to reconstruct anatomy or functions of body affected due to congenital defects, developmental
abnormalities, injury or trauma;
(zh) “incubatee” means an entrepreneur located within the premises of a Technology Business
Incubator or Science and Technology Entrepreneurship Park recognised by the National Science
and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science
and Technology, Government of India and who has entered into an agreement with the Technology
Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to
develop and produce hi-tech and innovative products;
(zi) “inland waterway” means national waterways as defined in clause (h) of section 2 of the Inland
Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as
defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917);
(zj) “insurance company” means a company carrying on life insurance business or general
insurance business;
(zk) “interest” means interest payable in any manner in respect of any moneys borrowed or debt
incurred (including a deposit, claim or other similar right or obligation) but does not include any
service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any
credit facility which has not been utilised;
(zl) “intermediary” has the same meaning as assigned to it in sub-section (13) of section 2 of the
Integrated Goods and Services Tax Act, 2017;
(zm) “legal service” means any service provided in relation to advice, consultancy or assistance in
any branch of law, in any manner and includes representational services before any court, tribunal
or authority;
(zn) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of
the Insurance Act, 1938 (4 of 1938);
(zo) “life micro-insurance product” shall have the same meaning as assigned to it in clause (e) of
regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance)
Regulations, 2005;
(zp) “metered cab” means any contract carriage on which an automatic device, of the type and make
approved under the relevant rules by the State Transport Authority, is fitted which indicates reading
of the fare chargeable at any moment and that is charged accordingly under the conditions of its
permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but
does not include radio taxi);
(zq)“national park” has the same meaning as assigned to it in clause (21) of the section 2 of theWild
Life (Protection) Act, 1972 (53 of 1972);
(zr) “online information and database access or retrieval services” shall have the same meaning as
assigned to it in clause (17) of the section 2of the Integrated goods and Services Tax Act,2017(13 of
2017);
(zs) “original works” means- all new constructions;
(i) all types of additions and alterations to abandoned or damaged structures on land that are
required to make them workable;
(ii) erection, commissioning or installation of plant, machinery or equipment or structures,
whether pre-fabricated or otherwise;
(zt) “print media” means,—
(i) ‘book’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act,
1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues
which are primarily meant for commercial purposes;
(ii) ‘newspaper’ as defined in sub-section (1) of section 1 of the Press and Registration of
Books Act, 1867 (25 of 1867);
(zu) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts
Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908);
(zv) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way
radio communication with a central control office and is enabled for tracking using the Global
Positioning System or General Packet Radio Service;
(zw) “recognised sporting event” means any sporting event,-
(i) organised by a recognised sports body where the participating team or individual represent
any district, state, zone or country;
(ii) organised -
(A) by a national sports federation, or its affiliated federations, where the participating
teams or individuals represent any district, state or zone;
(B) by Association of Indian Universities, Inter-University Sports Board, School
Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee
of India or Special Olympics Bharat;
(C) by Central Civil Services Cultural and Sports Board;
(D) as part of national games, by Indian Olympic Association; or
(E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
(zx) “recognised sports body” means –
(i) the Indian Olympic Association;
(ii) Sports Authority of India;
(iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the
Central Government, and its affiliate federations;
(iv) national sports promotion organisations recognised by the Ministry of Sports and Youth
Affairs of the Central Government;
(v) the International Olympic Association or a federation recognised by the International
Olympic Association; or
(vi) a federation or a body which regulates a sport at international level and its affiliated
federations or bodies regulating a sport in India;
(zy) “religious place” means a place which is primarily meant for conduct of prayers or worship
pertaining to a religion, meditation, or spirituality;
(zz) “renting in relation to immovable property” means allowing, permitting or granting access,
entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or
without the transfer of possession or control of the said immovable property and includes letting,
leasing, licensing or other similar arrangements in respect of immovable property;
(zza) “Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of
India Act, 1934 (2 of 1934);
(zzb) “residential complex” means any complex comprising of a building or buildings, having more
than one single residential unit;
(zzc) “rural area” means the area comprised in a village as defined in land revenue records,
excludingthe
area under any municipal committee, municipal corporation, town area committee,
cantonment board or notified area committee; or any area that may be notified as an urban
area by the Central Government or a State Government;
(zzd) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act,
1961 (25 of 1961);
(zze) “single residential unit” means a self-contained residential unit which is designed for use,
wholly or principally, for residential purposes for one family;
(zzf) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of
article 279A of the Constitution,
(zzg) “specified organisation” shall mean,-
(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
(ii) ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act,
2002 (35 of 2002);
(zzh) “stage carriage” shall have the same meaning as assigned to it in clause (40) of section 2 of
the Motor Vehicles Act, 1988 (59 of 1988);
(zzi) “State Electricity Board” means the Board constituted under section 5 of the Electricity
(Supply) Act, 1948 (54 of 1948);
(zzj) “State Transmission Utility” shall have the same meaning as assigned to it in clause (67) of
section 2 of the Electricity Act, 2003 (36 of 2003);
(zzk) “state transport undertaking” has the same meaning as assigned to it in clause (42) of section 2
of the Motor Vehicles Act, 1988 (59 of 1988);
(zzl) “tiger reserve” has the same meaning as assigned to it in clause (e) of section 38K of the Wild
Life (Protection) Act, 1972 (53 of 1972);
(zzm) “tour operator” means any person engaged in the business of planning, scheduling,
organizing, arranging tours (which may include arrangements for accommodation, sightseeing or
other similar services) by any mode of transport, and includes any person engaged in the business of
operating tours;
(zzn) "trade union" has the same meaning as assigned to it in clause (h) of section 2 of the Trade
Unions Act,1926(16 of 1926);
(zzo) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port
Trusts Act, 1963 (38 of 1963);
(zzp) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of The
Wild Life (Protection) Act, 1972 (53 of 1972);
(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild
Life (Protection) Act, 1972 (53 of 1972).
4. Explanation.- For the purposes of this notification,-
(i) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the
context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading”
in the scheme of classification of services.
(ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the
Table are only indicative.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
Dr.D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

****************************************************

GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Amendment to Exemption Notification No.07/2017 to exempt services
provided by Fair Price Shops to Government and those provided by RWCIS &
PMFBY for MNAIS & NAIS, and insert explanation for LLP – Notification- Orders - Issued.
-------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.Ms.No.589, Dated:12-12-2017.
Read the following:
1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017)
published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B,
Dt:07-06-2017.
2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter
No.CCW/ GST/74/2015-2, dated.01-11-2017.
** ** **
ORDER:
The following notification will be published in an Extra-ordinary issue of
the Andhra Pradesh Gazette, Dated:12-12-2017:

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of
the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017),
the Government, on being satisfied that it is necessary in the public interest so
to do, on the recommendations of the Goods and Services Tax Council, makes
the following amendments to the notification issued in G.O.Ms.No.588,
Revenue (CT-II) Dept., Dt.12-12-2017 .

2. These amendments shall be deemed to have come into force with effect
on and from 22nd August, 2017.

AMENDMENTS

In the said notification, in the table,
(A) In column nos.(1) (2) (3) (4) and 5, after serial number 9, the
following entries shall be inserted namely:-

(1) (2) (3) (4) (5)
“9A
Chapter 99
Services provided by and to Fédération Internationale de Football Association (FIFA) and its
subsidiaries directly or indirectly related to any of the events under FIFA U- 17 World Cup 2017 to be hosted in India.
Nil
Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the
services are directly or indirectly related to any of the events under FIFA U- 17 World Cup 2017.”;

(B) In column nos.(1) (2) (3) (4) and 5, after serial number 11, the following
entries shall be inserted namely:-

(1) (2) (3) (4) (5)
“11A
Heading 9961 or Heading 9962
Service provided by Fair Price shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the
form of commission or margin.
Nil
Nil

11B
Heading 9961 or Heading 9962
Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against onsideration in the form of commission or margin.
Nil
Nil

(C) in serial number 35, in column (3),-
(a) Against item (h), for the words “Weather Based Crop Insurance
Scheme or the Modified National Agricultural Insurance Scheme”, the
words, brackets and letters “Restructured Weather Based Crop
Insurance Scheme (RWCIS)”, shall be substituted;
(b) Against item (j), for the words “National Agricultural Insurance
Scheme (Rashtriya Krishi Bima Yojana)”, the words, brackets and
letters “Pradhan Mantri Fasal BimaYojana (PMFBY)”, shall be
substituted;
(D) in paragraph 4, in the Explanation, after clause (ii), the following
shall be added, namely:-
“(iii) A “Limited Liability Partnership” formed and registered under the
provisions of the Limited Liability Partnership Act, 2008 (6 of 2009)
shall also be considered as a partnership firm or a firm.”.

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

**********
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Amendment to G.O.Ms.No.588, Revenue (CT-II) Dept., Dt.12-12-2017 to
exempt right to admission to the events organized under FIFA U-17 World Cup
2017 – Notification- Orders - Issued.
--------------------------------------------------------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.Ms.No.590, Dated:12-12-2017.
Read the following:
1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.
16 of 2017) published in Extraordinary issue of Andhra Pradesh
Gazette No.16, Part.IV.B, Dt:07-06-2017.
2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter
No.CCW/ GST/74/2015-2, dated.01-11-2017.
** ** **
ORDER:
The following notification will be published in an Extra-ordinary issue of
the Andhra Pradesh Gazette, Dated:12-12-2017:
NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of
the Andhra Pradesh Goods and Services Tax Act, 2017 ( Act No.16 of 2017),
the Government, on being satisfied that it is necessary in the public interest so
to do, on the recommendations of the Goods and Services Tax Council, makes
the following amendments to the notification issued in G.O.Ms.No.588,
Revenue (CT-II) Dept., Dt.12-12-2017 as subsequently amended.
2. These amendments shall be deemed to have come into force with effect
on and from the 21st day of September, 2017.
AMENDMENTS
In the said notification, in the Table, in column Nos.1,2,3, 4 and 5, after
serial number 81, the following entries shall be inserted, namely:-
(1) (2) (3) (4) (5)

“82
Chapter 9996
Services by way of right to Admission to the events organized under FIFA U-17 World Cup
2017.
Nil
Nil”.

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT
**********
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Exempt certain supplies to NPCIL – Notification- Orders - Issued.
--------------------------------------------------------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 591 Dated: 12-12-2017
Read the following:
1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.
16 of 2017) published in Extraordinary issue of Andhra Pradesh
Gazette No.16, Part.IV.B, Dt:07-06-2017.
2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter
No.CCW/ GST/74/2015-2, dated.01-11-2017.
** ** **
ORDER:
The following notification will be published in an Extra-ordinary issue of
the Andhra Pradesh Gazette, Dated:12-12-2017:
NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of
the Andhra Pradesh Goods and Services Tax Act, 2017 ( Act No.16 of 2017),
the Government, 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
exempts intra state supply of heavy water and nuclear fuels falling in Chapter
28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the
Department of Atomic Energy to the Nuclear Power Corporation of India Ltd
from the whole of the State tax leviable thereon under section 9 of the Andhra
Pradesh Good and Services Tax Act, 2017 (16 of 2017).
This notification shall be deemed to have come into force with effect on
and from the 21st day of September, 2017
(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

***************
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Amendment to
GO.Ms.No.582, Revenue (CT-II) Dept., Dt.12-12-2017– Notification- Orders - Issued.
-------------------------------------------------------------------------------------------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 592 Dated: 12-12-2017
Read the following:
1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) published
in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017.
2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter No.CCW/
GST/74/2015-2, dated.01-11-2017.
** ** **
ORDER:
The following notification will be published in an Extra-ordinary issue of the Andhra
Pradesh Gazette, Dated:12-12-2017:
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh
Goods and Services Tax Act, 2017 (Act 16 of 2017), the Government, on the recommendations of
the Goods and Services Tax Council, make the following amendments to the Notification issued in
G.O.Ms.No.582, Revenue (CT-II) Department, dated:12-12-2017.
2. These amendments shall be deemed to have come into force with effect on and from 22nd
September, 2017. AMENDMENTS
In the said notification,-
(A) in the Schedule,-
(i) against serial number 27, in column (3), for the words “other than put up in unit
containers and bearing a registered brand name”, the words, brackets and letters “other than
those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable claim or enforceable
right in respect of such brand name has been foregone voluntarily, subject to the
conditions as in the ANNEXURE I]”, shall be substituted;
(ii) against serial numbers 29 and 45, in column (3), for the words “other than put up in
unit container and bearing a registered brand name”, the words, brackets and letters “other
than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily,
subject to the conditions as in the ANNEXURE I]”, shall be substituted;
(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 8and 78, in column
(3), for the words “other than those put up in unit container and bearing a
registered brand name”, the words, brackets and letters “other than those put up in unit
container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court
of law is available [other than those where any actionable claim or enforceable right
in respect of such brand name has been foregone voluntarily, subject to the conditions
as in the ANNEXURE I]”, shall be substituted;
(iv) against serial number 101, in column (3), for the words “other than put up in unit
container and bearing a registered brand name”, the words, brackets and letters “other than
those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court
of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily,
subject to the conditions as in the ANNEXURE I]”, shall be substituted;
(v) against serial number 108, in column (3), for the words “other than put up in unit
containers and bearing a registered brand name”, the words, brackets and letters “other than
those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable claim or enforceable
right in respect of such brand name has been foregone voluntarily, subject to the
conditions as in the ANNEXURE I]”, shall be substituted;
(vi) in S. No. 102, for the entries in column (2) ,the entries “2301,2302, 2308, 2309”, shall be
substituted;
(vii) after S. No. 102 in column nos.1,2,3, the following entries shall be inserted, namely:-
“102A 2306 Cotton seed oil cake” ;
(viii) after S. No. 130 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“130A 50 to Khadi fabric, sold through Khadi and Village
55 Industries Commission(KVIC) and KVIC certified
institutions/outlets” ;
(ix) after S. No. 135 in column nos.1,2,3, the following entries shall be inserted, namely:-
“135A 69 Idols made of clay” ;

(x) in S. No. 138, for the entry in column (3) ,the entry “Charkha for hand spinning of yarns,
including amber charkha”, shall be substituted;
(xi) in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical
instruments as listed in ANNEXURE II”, shall be substituted;
(xii) in S. No. 144, for the entry in column (3) ,the entry “Muddhas made of sarkanda,
Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with
or without handles”, shall be substituted;
(B) in the Explanation, for clause (ii), the following shall be substituted, namely: -
“(ii)(a) The phrase “brand name” means brand name or trade name, that is to say, a
name or a mark, such as symbol, monogram, label, signature or invented word or
writing which is used in relation to such specified goods for the purpose of indicating,
or so as to indicate a connection in the course of trade between such specified goods
and some person using such name or mark with or without any indication of the
identity of that person.
(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999
irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14
of 1957);
(C) a brand registered as on the 15th May2017 under any law for the time being
in force in any other country.”;
(C) after paragraph 2, the following Annexures shall be inserted, namely: -
“ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand
name shall file an affidavit to that effect with the Chief Commissioner that he is
voluntarily foregoing his actionable claim or enforceable right on such brand name as
defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand
name shall, on each such unit containers, clearly print in indelible ink, both in English
and the local language, that in respect of the brand name as defined in Explanation (ii)(a)
printed on the unit containers he has foregone his actionable claim or enforceable right
voluntarily.
ANNEXURE II
List of indigenous handmade musical instruments
1. Bulbul Tarang
2. Dotar, Dotora, or Dotara
3. Ektara
4. Getchu Vadyam or Jhallari
5. Gopichand or Gopiyantra or Khamak
6. Gottuvadhyam or Chitravina
7. Katho
8. Sarod
9. Sitar
10. Surbahar
11. Surshringar
12. Swarabat
13. Swarmandal
14. Tambura
15. Tumbi
16. Tuntuna
17. Magadi Veena
18. Hansaveena
19. Mohan Veena
20. Nakula Veena
21. Nanduni
22. Rudra Veena
23. Saraswati Veena
24. Vichitra Veena
25. Yazh
26. Ranjan Veena
27. Triveni Veena
28. Chikara
29. Dilruba
30. Ektara violin
31. Esraj
32. Kamaicha
33. Mayuri Vina or Taus
34. Onavillu
35. Behala(violin type)
36. Pena or Bana
37. Pulluvan veena - one stringed violin
38. Ravanahatha
39. Folk sarangi
40. Classical sarangi
41. Sarinda
42. Tar shehnai
43. Gethu or Jhallari
44. Gubguba or Jamuku - Percussion string instrument
45. Pulluvan kutam
46. Santoor - Hammered chord box
47. Pepa
48. Pungi or Been
49. Indian Harmonium: Double reed
50. Kuzhal
51. Nadaswaram
52. Shehnai
53. Sundari
54. Tangmuri
55. Alghoza - double flute
56. Bansuri
57. Venu (Carnatic flute) Pullanguzhal
58. Mashak
59. Titti
60. Sruti upanga
61. Gogona
62. Morsing
63. Shruti box
64. Harmonium (hand-pumped)
65. Ekkalam
66. Karnal
67. Ramsinga
68. Kahal
69. Nagphani
70. Turi
71. Dhad
72. Damru
73. Dimadi
74. Dhol
75. Dholak
76. Dholki
77. Duggi
78. Ghat singhari or gada singari
79. Ghumot
80. Gummeta
81. Kanjira
82. Khol
83. Kinpar and Dhopar (tribal drums)
84. Maddale
85. Maram
86. Mizhavu
87. Mridangam
88. Pakhavaj
89. Pakhavaj jori - Sikh instrument similar to tabla
90. Panchamukha vadyam
91. Pung
92. Shuddha madalam or Maddalam
93. Tabala / tabl / chameli - goblet drum
94. Tabla
95. Tabla tarang - set of tablas
96. Tamte
97. Thanthi Panai
98. Thimila
99. Tumbak, tumbaknari, tumbaknaer
100. Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles
101. Kanjira - small frame drum with one jingle
102. Kansi - small without jingles
103. Patayani thappu - medium frame drum played with hands
104. Chenda
105. Dollu
106. Dhak
107. Dhol
108. Dholi
109. Idakka
110. Thavil
111. Udukai
112. Chande
113. Nagara - pair of kettledrums
114. Pambai - unit of two cylindrical drums
115. Parai thappu, halgi - frame drum played with two sticks
116. Sambal
117. Stick daff or stick duff - daff in a stand played with sticks
118. Tamak'
119. Tasha - type of kettledrum
120. Urumee
121. JaltarangChimpta - fire tong with brass jingles
122. Chengila - metal disc
123. Elathalam
124. Geger - brass vessel
125. Ghatam and Matkam (Earthenware pot drum)
126. Ghungroo
127. Khartal or Chiplya
128. Manjeera or jhanj or taal
129. Nut - clay pot
130. Sankarjang - lithophone
131. Thali - metal plate
132. Thattukazhi mannai
133. Kanch tarang, a type of glass harp
134. Kashtha tarang, a type of xylophone.”.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
Dr.D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

************
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Exempting supply of services associated with transit cargo to Nepal and
Bhutan – Notification- Orders - Issued.
---------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 593 Dated: 12-12-2017.
Read the following:
1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.
16 of 2017) published in Extraordinary issue of Andhra Pradesh
Gazette No.16, Part.IV.B, Dt:07-06-2017.
2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter
No.CCW/ GST/74/2015-2, dated.01-11-2017.
** ** **
ORDER:
The following notification will be published in an Extra-ordinary issue of
the Andhra Pradesh Gazette, Dated:12-12-2017:

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of
the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the
Government, on being satisfied that it is necessary in the public interest so to
do, on the recommendations of the Goods and Services Tax Council, make the
following further amendments to the Notification issued in G.O.Ms.No.588,
Revenue (CT-II) Dept., Dt.12-12-2017 as subsequently amended.

2. This notification shall be deemed to have come into force with effect on
and from the 29th day of September, 2017.

AMENDMENTS

In the said notification, in the Table, in column Nos.(1)(2)(3)(4) and
(5), after serial number 9A and the entries relating thereto, the following shall
be inserted, namely: -
(1) (2) (3) (4) (5)

“9B
Chapter 99
Supply of services associated with transit cargo to Nepal and Bhutan ”. (land locked countries).
Nil
Nil

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

*************
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Amendment to G.O.Ms.No.588, Revenue (CT-II) Dept., Dt.12-12-2017 –
Notification- Orders - Issued.
-------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 594 Dated: 12-12-2017
Read the following:
1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.
16 of 2017) published in Extraordinary issue of Andhra Pradesh
Gazette No.16, Part.IV.B, Dt:07-06-2017.
2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter
No.CCW/ GST/74/2015-2, dated.01-11-2017.
** ** **
ORDER:

The following notification will be published in an Extra-ordinary issue of
the Andhra Pradesh Gazette, Dated:12-12-2017:

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of
the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the
Government, on being satisfied that it is necessary in the public interest so to do,
on the recommendations of the Goods and Services Tax Council, make the
following further amendments to the Exemption notification No.7/2017, issued
in G.O.Ms.No.588, Revenue (CT-II) Dept., Dt.12-12-2017, as subsequently
amended.

2. These amendments shall be deemed to have come into force with effect on
and from 13th October, 2017.

AMENDMENTS

(i)in the Table, -
(a) in serial number 5, in column (3), for the words “governmental authority”
the words “Central Government, State Government, Union territory, local
authority or Governmental Authority” shall be substituted;
(b)after serial number 9B, in column nos.1,2,3, 4 and 5, the following entries
shall be inserted namely: -
(1) (2) (3) (4) (5)
“9C
Chapter 99
Supply of service by a Government Entity to Central Government, State Government, Union
territory, local authority or any person specified by Central Government, State Government,
Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.
Nil
Nil”;

(c) after serial number 21 in column nos.1,2,3, 4 and 5, the following serial
number and entries shall be inserted namely: -
(1) (2) (3) (4) (5)
“21A
Heading 9965 or Heading 9967
Services provided by a goods transport agencyto an unregistered person, including an
unregistered casual taxable person, other than the following recipients, namely: -
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or
under any other law for the time being in force in any part of India; or
(c) any Co-operative Society established by or under any law for the time being in force;
or
(d) anybody corporate established, by or under any law for the time being in force; or
(e) any partnership firm whether registered or not under any law including association of
persons;
(f) any casual taxable person registered under the Central Goods and Services Tax Act or
the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or
the Union Territory Goods and Services Tax Act.
Nil
Nil”;

(d)after serial number 23 in column nos.1,2,3,4 and 5, the following entries
shall be inserted namely: -
(1) (2) (3) (4) (5)

“23A
Heading 9967
Service by way of access to a road or a bridge on payment of annuity.
Nil
Nil”;

(e) in serial number 41, for the entry in column (3), the following entry shall
be substituted namely: -

“Upfront amount (called as premium, salami, cost, price, development
charges or by any other name) payable in respect of service by way of
granting of long term lease of thirty years, or more) of industrial plots or
plots for development of infrastructure for financial business, provided by
the State Government Industrial Development Corporations or
Undertakings or by any other entity having 50 per cent. or more ownership
of Central Government, State Government, Union territory to the industrial
units or the developers in any industrial or financial business area.”;
(ii) in paragraph 2, for clause (zf),the following shall be substituted, namely: -
“(zf) “Governmental Authority” means an authority or a board or any other
body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government, with 90per cent. or more
participation by way of equity or control, to carry out any function entrusted
to a Municipality under article 243 W of the Constitution or to a Panchayat
under article 243 G of the Constitution.
(zfa) “Government Entity” means an authority or a board or any other body
including a society, trust, corporation,
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government, with 90per cent. or more
participation by way of equity or control, to carry out a function entrusted by
the Central Government, State Government, Union Territory or a local
authority.”.

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

*************

GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Amendment to G.O.MS.No.582, Revenue (CT-II) Dept., Dt.12-12-2017 –
Notification- Orders - Issued.
------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 595 Dated: 12-12-2017

Read the following:
1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.
16 of 2017) published in Extraordinary issue of Andhra Pradesh
Gazette No.16, Part.IV.B, Dt:07-06-2017.
2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter
No.CCW/ GST/74/2015-2, dated.01-11-2017.
** ** **
ORDER:

The following notification will be published in an Extra-ordinary issue of
the Andhra Pradesh Gazette, Dated:12-12-2017:

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of
the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017),
the Government, on the recommendations of the Goods and Services Tax
Council, make the following further amendments to the notification issued in
G.O.MS.No.582, Revenue (CT-II) Dept., Dt.12-12-2017.

2. These amendments shall be deemed to have come into force with effect
on and from 13th October, 2017.

AMENDMENTS

(A) in the Schedule, in the TABLE,-
(i) after S. No. 122, the following entries shall be inserted, namely:
“122A 4907 Duty Credit Scrips”;
(ii) after S. No. 149 in columns 1,2,3, the following entries shall be
added, namely: -
“150
-
Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants”;

(B) in the Explanation, after clause (iv), the following clause shall be
inserted, namely:-

“(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:

(a) set up by an Act of Parliament or State Legislature; or
(b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.”.
(C) in ANNEXURE I, after point (b), the following proviso shall be inserted,
namely,-
“Provided that if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorized the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the
actionable claim or enforceable right voluntarily on such brand name.”

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

***********

GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Exemption from payment of tax under section 9(4) of the SGST Act, 2017 till
31.03.2018 – Notification- Orders - Issued.
-------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 596 Dated: 12-12-2017

Read the following:
1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.
16 of 2017) published in Extraordinary issue of Andhra Pradesh
Gazette No.16, Part.IV.B, Dt:07-06-2017.
2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter
No.CCW/ GST/74/2015-2, dated.01-11-2017.

** ** **
ORDER:

The following notification will be published in an Extra-ordinary issue of
the Andhra Pradesh Gazette, Dated:12-12-2017:

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of
the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the
Government, on being satisfied that it is necessary in the public interest so to
do, on the recommendations of the Goods and Services Tax Council, make the
following amendment to the notification issued in G.O.Ms.No.585, Revenue
(CT-II) Dept., Dt.12-12-2017 as subsequently amended.

2. This notification shall be deemed to have come into force with effect on
and from 13th October 2017.

AMENDMENT

In the said notification, the proviso under Paragraph 1 shall be omitted.
The exemption contained in G.O.Ms.No.585, Revenue (CT-II) Dept.,
Dt.12-12-2017 as amended by this notification shall apply to all registered
persons till the 31st day of March, 2018.

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

********

GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Prescribing State Tax rate of 0.05% on intra-State supply of taxable goods by
a registered supplier to a registered recipient for export subject to specified
conditions - Notification- Orders - Issued.
----------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 597 Dated: 12-12-2017
Read the following:
1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.
16 of 2017) published in Extraordinary issue of Andhra Pradesh
Gazette No.16, Part.IV.B, Dt:07-06-2017.
2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter
No.CCW/ GST/74/2015-2, dated.01-11-2017.
** ** **
ORDER:
The following notification will be published in an Extra-ordinary issue of
the Andhra Pradesh Gazette, Dated:12-12-2017:

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of
the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017)
(hereafter in this notification referred to as “the said Act”), the Government,
on being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Goods and Services Tax Council, exempts the intraState
supply of taxable goods (hereafter in this notification referred to as “the
said goods”) by a registered supplier to a registered recipient for export, from
so much of the state tax leviable thereon under section 9 of the said Act, as is
in excess of the amount calculated at the rate of 0.05 per cent., subject to
fulfilment of the following conditions, namely: -

(i) the registered supplier shall supply the goods to the registered recipient
on a tax invoice;

(ii) the registered recipient shall export the said goods within a period of
ninety days from the date of issue of a tax invoice by the registered
supplier;

(iii) the registered recipient shall indicate the Goods and Services Tax
Identification Number of the registered supplier and the tax invoice
number issued by the registered supplier in respect of the said goods in
the shipping bill or bill of export, as the case may be;

(iv) the registered recipient shall be registered with an Export Promotion
Council or a Commodity Board recognised by the Department of
Commerce;

(v) the registered recipient shall place an order on registered supplier for
procuring goods at concessional rate and a copy of the same shall also
be provided to the jurisdictional tax officer of the registered supplier;

(vi) the registered recipient shall move the said goods from place of
registered supplier –

(a)directly to the Port, Inland Container Deport, Airport or Land
Customs Station from where the said goods are to be exported; or
(b)directly to a registered warehouse from where the said goods shall
be move to the Port, Inland Container Deport, Airport or Land
Customs Station from where the said goods are to be exported;

(vii) if the registered recipient intends to aggregate supplies from multiple
registered suppliers and then export, the goods from each registered
supplier shall move to a registered warehouse and after aggregation, the
registered recipient shall move goods to the Port, Inland Container
Deport, Airport or Land Customs Station from where they shall be
exported;

(viii) in case of situation referred to in condition (vii), the registered recipient
shall endorse receipt of goods on the tax invoice and also obtain
acknowledgement of receipt of goods in the registered warehouse from
the warehouse operator and the endorsed tax invoice and the
acknowledgment of the warehouse operator shall be provided to the
registered supplier as well as to the jurisdictional tax officer of such
supplier; and

(ix) when goods have been exported, the registered recipient shall provide
copy of shipping bill or bill of export containing details of Goods and
Services Tax Identification Number (GSTIN) and tax invoice of the
registered supplier along with proof of export general manifest or
export report having been filed to the registered supplier as well as
jurisdictional tax officer of such supplier.

2. The registered supplier shall not be eligible for the above mentioned
exemption if the registered recipient fails to export the said goods within a
period of ninety days from the date of issue of tax invoice.

3. This notification shall be deemed to have come into force with effect on
and from 23rd October 2017.

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

********

GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Granting exemptions to certain goods - Notification- Orders - Issued.
--------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 598 Dated: 12-12-2017

Read the following:
1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.
16 of 2017) published in Extraordinary issue of Andhra Pradesh
Gazette No.16, Part.IV.B, Dt:07-06-2017.
2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter
No.CCW/ GST/74/2015-2, dated.13-11-2017.

** ** **
ORDER:

The following notification will be published in an Extra-ordinary issue of
the Andhra Pradesh Gazette, Dated:12-12-2017:

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of
the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017),
the Government, on the recommendations of the Goods and Services Tax
Council, hereby makes the following amendments to the Schedule to the
notification issued in G.O.Ms.No.582, Revenue (CT-II) Dept., Dt.12-12-2017
as subsequently amended.

2. These amendments shall be deemed to have come into force with effect on
and from 15th November, 2017.

AMENDMENTS

In the said notification, -
In the Schedule, in the table,

(i) in column nos.1,2 and 3 against S.Nos.8 and 9, and the entries relating
thereto, the following shall be substituted, namely: -

“8
0203,
0204,
0205,
0206,
0207,
0208,
0209
All goods, fresh or chilled

9
0202,
0203,
0204,
0205,
0206,
0207,
0208,
0209,
0210
All goods [other than fresh or chilled] other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is
available [other than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily],subject to the conditions as in the ANNEXURE I]”;
(ii) S.Nos. 10,11,12,13,14,15,16 17 and the entries against them shall be omitted;
(iii) in column nos.1,2 and 3 against S.Nos.21 and 22 and the entries relating thereto, the following shall be substituted, namely: -

“21
0304,
0306,
0307,
0308
All goods, fresh or chilled

22
0303,
0304,
0305,
0306,
0307,
0308
All goods [other than fresh or chilled] and other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is
available [other than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]”;
(iv) S. Nos. 23,24 and the entries against them shall be omitted;
(v) in column nos.1,2 and 3 after S.No.30, the following entries shall be inserted, namely: -

“30A
0504
All goods, fresh or chilled

30B
0504
All goods [other than fresh or chilled] other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is
available [other than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]”;
(vi) in column nos.1,2 and 3 after S. No. 43, the following entries shall
be inserted, namely: -

“43A
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put
up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]” ;
(vii) in S. No. 46, in column (3), for the words “fresh or chilled” the words “fresh or chilled, dried”shall be substituted;
(viii) in column nos.1,2 and 3 after S.No.46, the following entries shall be inserted, namely:-

“46A
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pelletsother than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]

46B
08
Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]”;

(ix) in S.No.77, in the entry in column(3),for the words “Flour of potatoes” the words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;

(x) in column nos.1,2 and 3 after S. No. 78, the following entries shall be inserted, namely: -

“78A
1106 10 10
Guar meal” ;

(xi) in column nos.1,2 and 3 after S.No.87, the following entries shall be inserted, namely: -
“87A
1210 10 00
Hop cones, neither ground nor powdered nor in the form of pellets” ;

(xii) in column nos.1,2 and 3, after S.No.93, the following entries shall be inserted, namely:-
“93A
1404 90 60
coconut shell, unworked”;

(xiii) in S.No.94, for the entry in column 3, the entry “Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery;Khandsari Sugar”shall be substituted;

(xiv) in S. No. 103, for the entry in column (3), the entry“Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water”, shall be substituted;

(xv) in column nos.1,2 and 3 after S. No. 103, the following entries shall be inserted, namely:
“103A
26
Uranium Ore Concentrate” ;

(xvi) in column nos.1,2 and 3 after S.No.136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“136A
7113
Bangles of lac/ shellac”;
(2) in the Explanation, in clause (ii), for sub-clause (b), the following subclause
shall be substituted, namely: -
(b) The phrase “registered brand name” means, -

(A) a brand registered as on or after the 15th May 2017 under the Trade
Marks Act, 1999 irrespective of whether or not the brand is subsequently
deregistered;

(B) a brand registered as on or after the 15th May2017 under the Copyright
Act, 1957(14 of 1957);

(C) a brand registered as on or after the 15th May2017 under any law for the
time being in force in any other country.”.

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

******************

GOVERNMENT OF ANDHRA PRADESH

ABSTRACT

The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –

Exemption of tax over and above 2.5% for public funded research institutes

- Notification- Orders - Issued.

----------------------------

REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.MS.No. 599 Dated: 12-12-2017

Read the following:

1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.

16 of 2017) published in Extraordinary issue of Andhra Pradesh

Gazette No.16, Part.IV.B, Dt:07-06-2017.

2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter

No.CCW/ GST/74/2015-2, dated.13-11-2017.

** ** **

ORDER:

The following notification will be published in an Extra-ordinary issue of

the Andhra Pradesh Gazette, Dated:12-12-2017:

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of

the Andhra Pradesh Goods and Services Tax Act, 2017 ( Act No.16 of 2017)

hereafter in this notification referred to as “the said Act”), the Government, 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 exempts the

goods specified in column (3) of the Table below, from the so much of the

state tax leviable thereon under section 9 of the said Act, as in excess of the

amount calculated at the rate of 2.5 percent., when supplied to the institutions

specified in the corresponding entry in column (2) of the Table, subject to the

conditions specified in the corresponding entry in column (4) of the said Table

S.No. Name of the Institutions - Description of the goods - Conditions

(1) (2) (3) (4)

Public funded research institution other than a hospital or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a National Institute Technology/ Regional Engineering College

(a) Scientific and technical instruments, apparatus, equipment (including computers);

(b) accessories, parts, consumables and live animals (experimental purpose);

(d)Prototypes, the aggregate value of prototypes received by an institution does not

exceed fifty thousand rupees in financial year.

(i) The goods are supplied to or for –

(a) a public funded research institution under the administrative control of the Department of

Space or Department of Atomic Energy or the Defence Research Development Organisation of the

Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary

to the State Government or the Deputy Secretary in the Union Territory in the concerned

department to the supplier at the time of supply of the specified goods; or

(b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the

Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the

time of supply of the specified goods;

(ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research

purposes only;

(iii) In the case of supply of live animals for experimental purposes, the institution roduces, at the time of supply, a certificate to the supplier from the Head of the Institution that

the live animals are required for research purposes and enclose a no objection certificate

issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.

2. Research institution, other than a hospital

(a) Scientific and technical instruments, apparatus, equipment (including computers);

(b) accessories, parts, consumables and live animals (experimental purpose);

(d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year.

(1) The institution is registered with the Government of India in the Department of Scientific and Research, which-

(i) produces, at the time of supply, a certificate to the supplier from the head of the institution, in

each case, certifying that the said goods are essential for research purposes and will be used for stated purpose only;

(ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.

(2) The goods falling under (1) above shall not be transferred or sold by the institution

for a period of five years from the date of installation.

3. Departments and laboratories of the Central Government and State Governments, other than a hospital

(a) Scientific and technical instruments, apparatus, equipment (including computers);

(b) accessories, parts, consumables and live animals (experimental purpose);

(d) Prototypes, the aggregate value of prototypes received by an institution does not

exceed fifty thousand rupees in a financial year.

(i) The institution produces, at the time of supply, a certificate to the supplier from

the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;

(ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that

the live animals are required for research purposes and enclose a no objection certificate

issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.

4. Regional Cancer Centre (Cancer Institute)

(a) Scientific and technical instruments, apparatus, equipment (including computers);

(b) accessories, parts, consumables and live animals (experimental purpose);

(i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate

from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in

concerned departmentto the supplier at the time of supply of the specified goods;

(ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research

purposes only;

(iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.

Explanation. - For the purposes of this notification, the expression, -

(a) "Public funded research institution" means a research institution in the case of which not less than fifty per-cent. of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory;

(b) "University" means a University established or incorporated by or under a Central, State or Provincial Act and includes -

(i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a deemed University for the purposes of this Act;

(ii) an institution declared by Parliament by law to be an institution of national importance;

(iii) a college maintained by, or affiliated to, a University;

(i) in relation to an institution, the Director thereof (by whatever name called);

(ii) in relation to a University, the Registrar thereof (by whatever name called);

(iii) in relation to a college, the Principal thereof (by whatever name called);

(d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.

2. This notification shall be deemed to have come into force with effect on

and from the 15thday of November, 2017.

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)

Dr. D.SAMBASIVA RAO

SPECIAL CHIEF SECRETARY TO GOVERNMENT

*************

GOVERNMENT OF ANDHRA PRADESH

ABSTRACT

The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –

Exemptions to certain services - Notification- Orders - Issued.

--------------------------------------

REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.MS.No. 600 Dated: 12-12-2017

Read the following:

1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017)

published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B,

Dt:07-06-2017.

2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter No.CCW/

GST/74/2015-2, dated.13-11-2017.

** ** **

ORDER:

The following notification will be published in an Extra-ordinary issue of the

Andhra Pradesh Gazette, Dated:12-12-2017:

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra

Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, 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

further amendments to the Notification issued in G.O.Ms.No.588, Revenue(CT-II)

Dept., Dt.12-12-2017 as subsequently amended.

2. This notification shall be deemed to have come into force with effect on and

from 15th of November, 2017.

AMENDMENTS

In the said notification, in the Table, -

(a) Against serial number 11A,for the entry in column (3), the following entry shall be

substituted namely: -

“Service provided by Fair Price Shops to Central Government, State Government or

Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under

Public Distribution System against consideration in the form of commission or

margin.”;

(b) serial number 11B and the entries against it, shall be omitted;

the following serial number and entries shall be inserted namely: -

(1) (2) (3) (4) (5)

“79A

Heading 9996

Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for

the time being in force

Nil

Nil”.

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)

Dr. D.SAMBASIVA RAO

SPECIAL CHIEF SECRETARY TO GOVERNMENT

*************