In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Andhra Pradesh Goods and Services Tax Rules, 2017, the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby specifies that the provisions of sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the States of Andhra Pradesh, Gujarat and Puducherry.

N. GULZAR,

Secretary to Government.