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

GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – 2.5% concessional
GST rate for supplies to Exploration and Production notified under section 11 (1) – Notification Orders - Issued.

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REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 583 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, 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, being satisfied
that it is necessary in the public interest so to do, on the recommendations of the Goods and
Services Tax Council, exempts intra-State supplies of goods, the description of which is
specified in column (3) of the Table below read with relevant List appended hereto and falling
under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the
corresponding entry in column (2) of the said Table, 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
specified in the corresponding entry in column (4) of the said Table and subject to the relevant
conditions annexed to this notification, as specified in the corresponding entry in column (5) of
the Table aforesaid.
2. This notification shall be deemed to have come into force with effect on and from the
1st day of July, 2017.

TABLE

S.No.	Chapter / Heading / Subheading / Tariff item	Description of Goods	Rate	Condition No.
1	2	3	4	5
1.	Any Chapter	Goods specified in the List annexed to this Table required in connection with: (1) Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or (2) Petroleum operations undertaken under specified contracts, or (3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or (4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or (5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy.	2.5%	1 Specified In the Annexure

ANNEXURE

Condition No. Conditions

1. If,-

(a) the goods are supplied to,-

(i) the Oil and Natural Gas Corporation or Oil India Limited (hereinafter

referred to as the “licensee”) or a sub-contractor of the licensee and in

each case in connection with petroleum operations to be undertaken under

petroleum exploration licenses or mining leases, as the case may be,

granted by the Government of India or any State Government on

nomination basis; or

(ii) an Indian Company or Companies, a Foreign Company or Companies, or

a consortium of an Indian Company or Companies and a Foreign

Company or Companies (hereinafter referred to as the “contractor”) or a

sub-contractor of the contractor and in each case in connection with

petroleum operations to be undertaken under a contract with the

Government of India; or

(iii) an Indian Company or Companies, a Foreign Company or Companies, or a

consortium of an Indian Company or Companies and a Foreign Company or

Companies (hereinafter referred to as the “contractor”) or a sub-contractor of

such Company or Companies or such consortium and in each case in

connection with petroleum operations or coal bed methane operations, as the

case may be, to be undertaken under a contract signed with the Government

of India, on or after the 1st day of April,1998, under the New Exploration

Licensing Policy, or on or after the 1st day of April 2001 in terms of the Coal

Bed Methane Policy, or on or after the 14th day of October, 2015 in terms of

the Marginal Field Policy, as the case may be;

(b) where the recipient of outward supply of goods,-

(i) is a licensee, he produces to the Deputy Commissioner of Central tax or

the Assistant Commissioner of Central tax or the Deputy Commissioner of

State tax or the Assistant Commissioner of State tax, as the case may be,

having jurisdiction over the supplier of goods, at the time of outward

supply of goods, the following, namely, a certificate from a duly

authorised officer of the Directorate General of Hydro Carbons in the

Ministry of Petroleum and Natural Gas, Government of India, to the effect

that the goods are required for petroleum operations referred to in subclause

(i) of clause (a);

(ii) is a contractor, he produces to the Deputy Commissioner of Central tax or

the Assistant Commissioner of Central tax or the Deputy Commissioner of

State tax or the Assistant Commissioner of State tax, as the case may be,

having jurisdiction over the supplier of goods, at the time of outward

supply of goods, a certificate from a duly authorised officer of the

Directorate General of Hydro Carbons in the Ministry of Petroleum and

Natural Gas, Government of India, to the effect that the goods are required

for

(A) petroleum operations referred to in sub-clause (ii) of clause

(a) under the contract referred to in that sub-clause, or

(B) petroleum operations or coal bed methane operations

referred to in sub-clause (iii) of clause (a), as the case may

be, under a contract signed under the New Exploration

Licensing Policy or the Coal Bed Methane Policy or the

Marginal Field Policy, as the case may be;

produces to the Deputy Commissioner of Central tax or the Assistant

Commissioner of Central tax or the Deputy Commissioner of State tax

or the Assistant Commissioner of State tax, as the case may be, having

jurisdiction over the supplier of goods, at the time of outward supply, the

following, namely :-

(i) a certificate from a duly authorised officer of the Directorate

General of Hydro Carbons in the Ministry of Petroleum and Natural

Gas, Government of India, to the effect that the goods are required

for :-

(A) petroleum operations referred to in sub-clause (i) of clause

(a) under the licenses or mining leases, as the case may be,

referred to in that sub-clause and containing the name of

such sub-contractor, or

(B) petroleum operations referred to in sub-clause (ii) of clause

(a) under the contract referred to in that sub-clause and

containing, the name of such sub- contractor, or

the case may be, referred to in sub- clause (iii) of clause (a)

under a contract signed under the New Exploration

Licensing Policy or the Coal Bed Methane Policy or the

Marginal Field Policy, as the case may be, and containing

the name of such sub-contractor;

(ii) an affidavit to the effect that such sub-contractor is a bonafide
subcontractor of the licensee or lessee or contractor, as the case may be;

(iii) an undertaking from such licensee or lessee or contractor, as the

case may be, binding him to pay any tax, fine or penalty that may

become payable, if any of the conditions of this entry are not

complied with by such sub-contractor or licensee or lessee or

contractor, as the case may be;

(d) where the goods so supplied to the licensee or a sub-contractor of the

licensee, or the contractor or a sub-contractor of the contractor are

sought to be transferred to another sub-contractor of the licensee or

another licensee or a sub- contractor of such licensee, or another subcontractor

of the contractor or another contractor or a subcontractor of

such contractor (hereinafter referred to as the “transferee”), such

transferee produces to the Deputy Commissioner of Central tax or the

Assistant Commissioner of Central tax or the Deputy Commissioner of

State tax or the Assistant Commissioner of State tax, as the case may be,

having jurisdiction over such transferee, at the time of such transfer, the

following, namely:-

(i) a certificate from a duly authorised officer of the Directorate

General of Hydro Carbons in the Ministry of Petroleum and Natural

Gas, Government of India, to the effect that the said goods may be

transferred in the name of the transferee and that the said goods are

required for petroleum operations to be undertaken under :-

(A) petroleum exploration or mining leases referred to in sub-clause

(i) of clause (a), or

(B) petroleum operations to be undertaken under a contract referred

to in sub-clause (ii) of clause (a), or

case may be, to be undertaken under a contract referred to in

sub-clause (iii) of clause (a)

(ii) undertaking from the transferee to comply with all the conditions of

this entry, including that he shall pay tax, fine or penalty that may

become payable, if any of the conditions of this entry are not

complied with by himself, where he is the licensee/ contractor or by

the licensee/ contractor of the transferee where such transferee is a

sub-contractor;

(iii) a certificate,-

(A) in the case of a petroleum exploration license or mining lease,

as the case may be, granted by the Government of India or any

State Government on nomination basis, that no foreign

exchange remittance is made for the transfer of such goods

undertaken by the transferee on behalf of the licensee or lessee,

as the case may be;

(B) in the case of a contract entered into by the Government of

India and a Foreign Company or Companies or, the

Government of India and a consortium of an Indian Company

or Companies and a Foreign Company or Companies, that no

foreign exchange remittance is made for the transfer of such

goods undertaken by the transferee on behalf of the Foreign

Company or Companies, as the case may be:

Provided that nothing contained in this sub-clause shall

apply if such transferee is an Indian Company or Companies.

(e) where the goods so supplied are sought to be disposed of, the recipient

of outward supply or the transferee, as the case may be, may pay the tax

which would have been payable but for the exemption contained herein,

on the depreciated value of such goods subject to the condition that the

recipient of outward supply or the transferee, as the case may be,

produces before the Deputy Commissioner of Central tax or the

Assistant Commissioner of Central tax or the Deputy Commissioner of

State tax or the Assistant Commissioner of State tax, as the case may be,

having jurisdiction over the supplier of goods, a certificate from a duly

authorised officer of the Directorate General of Hydro Carbons in the

Ministry of Petroleum and Natural Gas, Government of India, to the

effect that the said goods are no longer required for the petroleum

operations or coal bed methane operations, and the depreciated value of

the goods shall be equal to the original value of the goods at the time of

import reduced by the percentage points calculated by straight line

method as specified below for each quarter of a year or part thereof from

the date of clearance of the goods, namely:-

(i) for each quarter in the first year at the rate of 4 per cent.;

(ii) for each quarter in the second year at the rate of 3 per cent.;

(iii) for each quarter in the third year at the rate of 2.5 per cent.; and

(iv) for each quarter in the fourth year and subsequent years at the rate

of 2 per cent.,

subject to the maximum of 70 per cent.

List

[See S.No.1 of the Table]

(1) Land Seismic Survey Equipment and accessories, requisite vehicles including those for

carrying the equipment, seismic survey vessels, global positioning system and

accessories, and other materials required for seismic work or other types of

Geophysical and Geochemical surveys for onshore and offshore activities.

(2) All types of drilling rigs, jackup rigs, submersible rigs, semi-submersible rigs, drill

ships, drilling barges, shot-hole drilling rigs, mobile rigs, workover rigs consisting of

various equipment and other drilling equipment required for drilling operations,

snubbing units, hydraulic workover units, self-elevating workover platforms, Remote

Operated Vessel (ROV).

(3) Helicopters including assemblies/parts.

(4) All types of marine vessels to support petroleum operations including work boats,

barges, crew boats, tugs, anchor handling vessels, lay barges and supply boats, marine

ship equipment including water maker, DP system and Diving system.

(5) All types of equipment/ units for specialised services like diving, cementing, logging,

casing repair, production testing, simulation and mud services, oil field

related lab equipment, reservoir engineering, geological equipment, directional drilling,

stimulation, Coil Tubing units, Drill Stem Testing (DST), data acquisition and

processing, solids control, fishing (as related to downhole retrieval in oil field

operations or coal bed methane operations), well control, blowout prevention(BOP),

pipe inspection including Non Destructive Testing, coring, gravel pack, well

completion and workover for oil/gas/CBM wells including wireline and downhole

equipment.

(6) All types of casing pipes, drill pipes, production tubing, pup joints, connections,

coupling, kelly, cross overs and swages, Drive Pipes.

(7) All types of drilling bits, including nozzles, breakers and related tools.

(8) All types of oil field chemicals or coal bed methane chemicals including synthetic

products used in petroleum or coal bed methane operations, oil well cement and cement

additives, required for drilling, production and transportation of oil or gas.

(9) Process, production and well platforms/ installation for oil, gas or CBM and water

injection including items forming part of the platforms/ installation and

equipment required like process equipment, turbines, pumps, generators,

compressors, primemovers, water makers, filters and filtering equipment, telemetery,

telecommunication, tele-control and other material required for platforms/ installations.

(10) Line pipes for flow lines and trunk pipelines including weight-coating and wrapping.

(11) Derrick barges, Mobile and stationary cranes, trenchers, pipelay barges, cargo barges

and the like required in the construction/ installation of platforms and laying of

pipelines.

(12) Single buoy mooring systems, mooring ropes, fittings like chains, shackles, couplings

marine hoses and oil tankers to be used for oil storage and connected equipment, Tanks

used for storage of oil, condensate, coal bed methane, water, mud, chemicals and

related materials.

(13) All types of fully equipped vessels and other units /equipment required for pollution

control, fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire

and gas detection equipment, including H2S monitoring equipment.

(14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment.

(15) All types of valves including high pressure valves.

(16) Communication equipment required for petroleum or coal bed methane operations

including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi

channel sets.

(17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders,

EPIRV, electronic individual security devices including electronic access control

system.

(18) Specialized antenna system, simplex telex over radio terminals, channel micro wave

systems, test and measurement equipment.

(19) X-band radar transponders, area surveillance system.

(20) Common depth point (CDP) cable, logging cable, connectors, geo-phone strings,

perforation equipment and explosives

(21) Wellhead and Christmas trees, including valves, chokes, heads spools, hangers and

actuators, flexible connections like chicksons and high pressure hoses, shut down

panels.

(22) Cathodic Protection Systems including anodes.

(23) Technical drawings, maps, literature, data tapes, Operational and Maintenance Manuals

required for petroleum or coal bed methane operations.

(24) Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for

running, repairing or maintenance of the goods specified in this List.

Explanation. –

(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean

respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule

to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act,

1975, including the Section and Chapter Notes and the General Explanatory Notes of the

First Schedule shall, so far as may be, apply to the interpretation of this notification.

(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) – Exemption

from SGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens

to authorised customers notified under section 11 (1) – Notification- Orders - Issued.

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REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.MS.No. 584 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 being

satisfied that it is necessary in the public interest so to do, on the recommendations of

the Goods and Services Tax Council, exempts, supplies of goods, the description of

which is specified in column (3) of the table below, falling under the tariff item, subheading,

heading or Chapter, as the case may be, as specified in the corresponding

entry in column (2), from the whole of the State tax leviable thereon under section 9 of

the said Act, namely:-

This notification shall be deemed to have come into force with effect on and from the

1st day of July, 2017.

TABLE

S.No. Tariff item,sub-heading,heading or Chapter - Description of supply of Goods

1. Any chapter The supply of goods by the CSD to the Unit Run Canteens

2. Any chapter The supply of goods by the CSD to the authorized customers

3. Any chapter The supply of goods by the Unit Run Canteens to the authorized

customers

Explanation. –

(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean

respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule

to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act,

1975, including the Section and Chapter Notes and the General Explanatory Notes of the

First Schedule shall, so far as may be, apply to the interpretation of this notification.

(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) – SGST
exemption from reverse charge up to Rs.5000 per day under section 11 (1)–
Notification- Orders - Issued.
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REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 585 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 being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Goods and Services Tax Council, exempts intra-State supplies
of goods or services or both received by a registered person from any supplier, who is
not registered, from the whole of the State tax leviable thereon under sub-section (4) of
section 9 of the said Act:

Provided that the said exemption shall not be applicable where the aggregate
value of such supplies of goods or service or both received by a registered person from
any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a
day.

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

(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) – Notification
exempting supplies to a TDS deductor by a supplier, who is not registered, under section
11 (1)– Notification- Orders - Issued.
--------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 586 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) (hereinafter 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 intra-State supplies of goods or services or both received by a deductor under
section 51 of the said Act, from any supplier, who is not registered, from the whole of
the State tax leviable thereon under sub-section (4) of section 9 of the said Act, subject
to the condition that the deductor is not liable to be registered otherwise than under subclause (vi) of section 24 of the said Act.

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

(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) – SGST
exemption for dealers operating under Margin Scheme notified under section 11 (1)–
Notification- Orders - Issued.
-----------------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 587 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 being
satisfied that it is necessary in the public interest so to do, on the recommendations of
the Goods and Services Tax Council, exempts intra-State supplies of second hand goods
received by a registered person, dealing in buying and selling of second hand goods and
who pays the state tax on the value of outward supply of such second hand goods as
determined under sub-rule (5) of rule 32 of the Andhra Pradesh Goods and Services tax
Rules, 2017, from any supplier, who is not registered, from the whole of the State tax
leviable thereon under sub-section (4) of section 9 of the said Act.
This notification shall be deemed to have come into force with effect on and from
the 1st day of July, 2017.

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

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