Andhra Pradesh GST Act 2017, AP Goods and Service Tax Act 2017

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Andhra Pradesh GST Act 2017, AP Goods and Service Tax Act 2017

Andhra Pradesh GST Act 2017, AP Goods and Service Tax Act 2017. Download AP SGST Act 2017, AP GST Bill 2017 is Passed by Andhra Pradesh State. Andhra Pradesh is the First State who passed SGST Bill 2017. Andhra Pradesh Govt Passed Andhra Pradesh Act on 16th May 2017. Andhra Pradesh State is passed his own GST Act 2017, Andhra Pradesh SGST act 2017 is available for download in English. The Andhra Pradesh Goods and Services Tax Bill, 2017 (Act No 16 of 2017) An Act to make a provision for levy and collection of tax on intraState supply of goods or services or both by the state of Andhra Pradesh and the matters connected therewith or incidental thereto Be it enacted by Legislature of the State of Andhra Pradesh in the Sixty eighth Year of the Republic of India as follows:-

Andhra Pradesh GST Act 2017

1. Short title, extent and commencement.- 

  1. (1) This Act may be called the Andhra Pradesh Goods and Services Tax Act, 2017.
  2. (2) It extends to the whole of the State of Andhra Pradesh.
  3. (3) It shall come into force on such date as the State Government may, by notification in the Andhra Pradesh Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provisions to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

exempt supply means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, 2017 and includes non-taxable supply;

“existing law” means any law, notification, order, rule or regulation relating to levy and collection of duty or tax or cess on goods or services or both passed or made before the commencement of this Act by the Legislature or any authority or person having the power to make such law, notification, order, rule or regulation;

“family” means,-

  • (i)  the spouse and children of the person; and
  • (ii)  the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person;

“fixed establishment” means a place (other than the  registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs;

Impact of GST

“Fund” means the Consumer Welfare Fund established under section 57;

“goods” means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply;

“Government” means the Government of Andhra Pradesh;

“Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act, 2017;

“goods and services tax practitioner” means any person who has been approved under section 48 to act as such practitioner;

“India” means the territory of India as referred to in article 1 of the Constitution of India, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters;

“Integrated Goods and Services Tax Act” means the Integrated Goods and Services Tax Act, 2017;

“integrated Tax” means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act, 2017;

“input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business;

“input service” means any service used or intended to be used by a supplier in the course or furtherance of business;

“input service distributor” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of Central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office;

GST Suvidha Provider

input tax in relation to a registered person, means the Central tax, State Tax, integrated tax or Union Territory tax charged on any supply of goods or services or both and includes,-

  • (a) the integrated goods and services tax charged on import of goods;
  • (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;
  • (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act, 2017;
  • (d) the tax payable under the provisions of the Central Goods and Services Tax Act, 2017;

but does not include the tax paid under the composition levy;

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