The Andhra Pradesh Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2019
Act No. 3 of 2020.
AN ACT FURTHER TO AMEND THE ANDHRA PRADESH TAX ON PROFESSIONS. TRADES. CALLINGS AND EMPLOYMENTS ACT. 1987.
Be it enacted by the Legislature of the State of Andhra Pradesh in the Seventieth year of the Republic of India as follows, -
1. short title and commencement.
(1) This Act may be called the Andhra Pradesh Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2019.
(2) It shall be deemed to have come in to force with effect on and from the 1st July, 2017.
2. Amendment of the First Schedule
In the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987, in the First Schedule, in the Table,-
(i) in column (2), against SI No.8, after the expression, "APVAT' the expression, "and Andhra Pradesh Goods and Services Tax Act,2017 (APGST) (Act No. 22 of 1987.)" and after the expression, "APVAT Act, 2005" the expression, "and Andhra Pradesh Goods and Services Tax Act,2017 (APGST Act)" shall be inserted;
(ii) in column (2), against SI No.20 after the expression, "APVAT Act,2005" the expression, "and Andhra Pradesh Goods and Services Tax Act,2017 (APGST Act)" shall be inserted.