THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIIFICATION G.O.Ms.No.537, Revenue (Commercial Taxes), Dated 14th November, 2023.

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Andhra Pradesh issued in G.O.Ms.No.264, Revenue(CT-II)Department, dated 29.06.2017, namely:-

AMENDMENT

In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and the entries shall be inserted, namely:-

(1)	(2)	(3)
"6AA.	5605	Imitation zari thread or yarn made out of Metallised polyester film /plastic film; Explanation: This entry shall apply for refund of input tax credit only on polyester film /plastic film";

This notification shall come into force with effect from the 20th day of October, 2023.

N. GULZAR,

Secretary to Government (CT) Finance.

Note:-The principal notification issued in G.O.Ms.No.264, Revenue (CT-II) Department, dated 29.06.2017, was published in the Extra-ordinary issue of Andhra Pradesh Gazette No. 16, Part. IV. 8, Dt:07-06-2017 and was last amended by notification issued in G.O.Ms.No.544, Revenue (CT-II) Department, dated 25.07.2022 published in the Extra-ordinary issue of Andhra Pradesh Gazette No.16, Part. IV. 8, Dt: 07-06-2017.