LexThe Andhra Pradesh Goods and Services Tax Act, 2017
Andhra Pradesh · state statute
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THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017
ARRANGEMENT OF SECTIONS
(ACT No.16 of 2017)
SECTIONS
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement
2. Definitions
CHAPTER II
ADMINISTRATION
3. Officers under this Act
4. Appointment of officers
5. Powers of officers
6. Authorization of officers of central tax as proper officer in certain
circumstances
CHAPTER III
LEVY AND COLLECTION OF TAX
7. Scope of supply
8. Tax liability on composite and mixed supplies
9. Levy and collection
10. Composition levy
11. Power to grant exemption from tax
CHAPTER IV
TIME AND VALUE OF SUPPLY
12. Time of supply of goods
13. Time of supply of services
14. Change in rate of tax in respect of supply of goods or services
15. Value of taxable supply
CHAPTER V
INPUT TAX CREDIT
16. Eligibility and conditions for taking input tax credit
17. Apportionment of credit and blocked credits
18. Availability of credit in special circumstances
19. Taking input tax credit in respect of inputs sent for job work and
capital goods
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20. Manner of distribution of credit by Input Service Distributor
21. Manner of recovery of credit distributed in excess
CHAPTER –VI
REGISTRATION
22. Persons liable for registration
23. Persons not liable for registration
24. Compulsory registration in certain cases
25. Procedure for Registration
26. Deemed Registration
27. Special provisions relating to casual taxable person and non-
resident taxable person
28. Amendment of registration
29. Cancellation of Registration
30. Revocation of cancellation of registration
CHAPTER – VII
TAX INVOICE, CREDIT AND DEBIT NOTES
31. Tax invoice
32. Prohibition on un authorised collection of tax
33. Amount of tax to be indicated in tax invoice and other documents
34. Credit and debit notes
CHAPTER VIII
ACCOUNTS AND RECORDS
35. Accounts and other records
36. Period of retention of accounts
CHAPTER –IX
RETURNS
37. Furnishing details of outward supplies
38. Furnishing details of inward supplies
39. Furnishing of Returns
40. First Return
41. Claim of input tax credit and provisional acceptance thereof
42. Matching, reversal and reclaim of input tax
43. Matching, reversal and reclaim of reduction in output tax liability
44. Annual return
45. Final return
46. Notice to return defaulters
47. Levy of late fee
48. Goods and services tax practitioners
3
CHAPTER –X
PAYMENT OF TAX
49. Payment of tax, interest, penalty and other amounts
50. Interest on delayed payment of tax
51. Tax deduction at source
52. Collection of tax at source
53. Transfer of input tax credit
CHAPTER XI
REFUNDS
54. Refund of tax
55. Refund in certain cases
56. Interest on delayed refunds
57. Consumer Welfare Fund
58. Utilisation of Fund
CHAPTER – XII
ASSESSMENT
59. Self-Assessment
60. Provisional Assessment
61. Scrutiny of returns
62. Assessment of non-filers of returns
63. Assessment of unregistered persons
64. Summary assessment in certain special cases
CHAPTER XIII
AUDIT
65. Audit by tax authorities
66. Special Audit
CHAPTER XIV
INSPECTION, SEARCH, SEIZURE AND ARREST
67. Power of inspection, search and seizure
68. Inspection of goods in movement
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69. Power to arrest
70. Power to summon persons to give evidence and produce documents
71. Access to business premises
72. Officers to assist proper officers
CHAPTER XV
DEMANDS AND RECOVERY
73. Determination of tax not paid or short paid or erroneously refunded or
input tax credit wrongly availed or utilised for any reason other than
fraud or any wilful misstatement of facts
74. Determination of tax not paid or short paid or erroneously refunded or
input tax credit wrongly availed or utilised by reason o f fraud or any
wilful-misstatement or suppression of facts
75. General provisions relating to determination of tax
76. Tax collected but not paid to Government
77. Tax wrongfully collected and paid to Central Government or State
Government
78. Initiation of recovery proceedings
79. Recovery of tax
80. Payment of tax and other amount in instalments
81. Transfer of property to be void in certain cases
82. Tax to be first charge on property
83. Provisional attachment to protect revenue in certain cases
84. Continuation and validation of certain recovery proceedings
CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
85. Liability in case of transfer of business
86. Liability of agent and principal
87. Liability in case of amalgamation or merger of companies
88. Liability in case of company in liquidation
89. Liability of directors of private company
90. Liability of partners of firm to pay tax
91. Liability of guardians, trustees etc
92. Liability of Court of Wards etc
93. Special provisions regarding liability to pay tax, interest or
penalty in certain cases
94. Liability in other cases
CHAPTER XVII
5
ADVANCE RULING
95. Definitions
96. Constitution of Authority for Advance Ruling
97. Application for advance ruling
98. Procedure on receipt of application
99. Constitution of Appellate Authority for Advance Ruling
100. Appeal to the Appellate Authority
101. Orders of Appellate Authority
102. Rectification of advance ruling
103. Applicability of advance ruling
104. Advance ruling to be void in certain circumstances
105. Powers of Authority and Appellate Authority
106. Procedure of Authority and Appellate Authority
CHAPTER-XVIII
APPEALS AND REVISION
107. Appeals to Appellate Authority
108. Powers of Revisional Authority
109. Appellate Tribunal and Benches thereof
110. President and members of Appellate Tribunal, their
qualification, appointment, conditions of service, etc
111. Procedure before Appellate Tribunal
112. Appeals to Appellate Tribunal
113. Orders of Appellate Tribunal
114. Financial and administrative powers of State President
115. Interest on refund of amount paid for admission of appeal
116. Appearance by authorised representative
117. Appeal to High Court
118. Appeal to Supreme Court
119. Sums due to be Paid Notwithstanding appeal etc
120. Appeal not to be filed in certain cases
121. Non Appealable decisions and orders
CHAPTER XIX
OFFENCES AND PENALTIES
122. Penalty for certain offences
123. Penalty for failure To furnish information return
124. Fine for failure to furnish statistics
125. General Penalty
126. General disciplines related penalty
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127. Power to impose penalty in certain cases
128. Power to waive penalty or fee or both
129. Detention, Seizure and release of goods and conveyances in
transit
130. Confiscation of goods or conveyances and levy of penalty
131. Confiscation or penalty not to interfere with other
punishments
132. Punishment for certain offences
133. Liability of officers and certain other persons
134. Cognizance of offences
135. Presumption of culpable mental state
136. Relevancy of statements under certain circumstances
137. Offences by Companies
138. Compounding of offences
CHAPTER XX
TRANSITIONAL PROVISIONS
139. Migration of existing taxpayers
140. Transitional arrangements for input tax credit
141. Transitional provisions relating to job work
142. Miscellaneous transitional provisions
CHAPTER XXI
MISCELLANEOUS PROVISIONS
143. Job work procedure
144. Presumption as to documents in certain cases
145. Admissibility of micro films, facsimile copies of documents and
computer printouts as documents and as evidence
146. Common Portal
147. Deemed Exports
148. Special Procedure for certain processes
149. Goods and services tax compliance rating
150. Obligation to furnish information return
151. Power to collect statistics
152. Bar on disclosure of information required under section 151
153. Taking assistance from an expert
154. Power to take samples
155. Burden of Proof
156. Persons deemed to be public servants
157. Protection of action taken under this Act
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158. Disclosure of information by a public servant
159. Publication of information respecting persons in certain
cases
160. Assessment proceedings, etc., not to be invalid on certain
grounds
161. Rectification of errors apparent on the face of record
162. Bar on jurisdiction of civil courts
163. Levy of fee
164. Power of Government to make rules
165. Power to make regulations
166. Laying of rules, regulations and notifications
167. Delegation of power
168. Power to issue instructions or directions
169. Service of notice in certain circumstances
170. Rounding off of tax etc
171. Anti-profiteering Measure
172. Removal of difficulties
173. Amendment of certain Acts
174. Repeal and saving
SCHEDULE –I
[See Section 7]
ACTIVITIES TO BE TREATED AS SUPLY EVEN IF MADE WITHOUT
CONSIDERATION
Nil
SCHEDULE II
[See Section 7]
ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR
SUPPLY OF SERVICES
1. Transfer
2. Land and Building:-
3. Treatment or process
4. Transfer of business assets
5. Supply of services
6. Composite supply
7. Supply of Goods
SCHEDULE III
8
[See Section 7]
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER
AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
Nil
THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017
ACT No.16 of 2017
(7Th June, 2017)
AN ACT TO MAKE A PROVISION FOR LEVY AND COLLECTION OF TAX ON
INTRA-STATE SUPPLY OF GOODS OR SERVICES OR BOTH BY THE STATE
OF ANDHRA PRADESH AND FOR MATTERS CONNECTED TEHREWITH
AND INCIDENTAL THERETO.
Be it enacted by the Legislature of the State of Andhra Pradesh in the
Sixty-eighth Year of the Republic of India as follows:-
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement - (1) This Act may be called the
Andhra Pradesh Goods and Services Tax Act, 2017.
(2) It extends to the whole of the State of Andhra Pradesh.
(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.
2. Definitions – In this Act, unless the context otherwise requires -
(1) “actionable cla im” shall have the same meaning
as assigned to it in section 3 of the Transfer of Property Act, 1882; (Act No.4 of
1882.)
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(2) “address of delivery” means the address of the recipient of goods or
services or both indicated on the tax invoice issued by a registered person for
delivery of such goods or services or both;
(3) “address on record” means the address of the recipient as available in
the records of the supplier;
(4) “adjudicating authority” means any authority, appointed or
authorised to pass any order or decision under this Act, but does not include
the Chief Commissioner, Revisional Authority, the Authority for Advance
Ruling, the Appellate Authority for Advance Rul ing, 1[the Appellate Authority,
the Appellate Tribunal and the Authority referred to in sub-section (2) of
section 171;]
(5) “agent” means a person, including a factor, broker, commission
agent, arhatia, del credere agent, an auctioneer or any other mercantile agent,
by whatever name called, who carries on the business of supply or receipt of
goods or services or both on behalf of another;
(6) aggregate turnover” means the aggregate value of all taxable
supplies (excluding the value of inward supplies on which tax is payable by
a person on reverse charge basis), exempt supplies, exports of goods or services
or both and inter -sate supplies of persons having the same Permanent
Account Number, to be comput ed on all India basis but excludes central tax,
State tax, Union territory tax, integrated tax and cess;
(7) “agriculturist” means an individual or a Hindu Undivided Family
who undertakes cultivation of land-
(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by hired
labour under personal supervision or the personal
supervision of any member of the family;
(8) “Appellate Authority” means an Authority appointed or authorised to
hear appeals and referred to in section 107;
(9) “Appellate Tribunal” means the Goods and Services Tax Appellate
Tribunal referred to in section 109;
(10) “appointed Day” means the date on which the provisions of this Act
shall come into force;
1 Subs. by Act 23 of 2018, S.2 (w.e.f. 1 -2-2019)
10
(11) “assessment” means determ ination of tax liability under this Act
and includes self - assessment, re -assessment, provisional assessment,
summary assessment and best judgement assessment;
(12) “associated Enterprises” shall have the same meaning asassigned to
it in section 92A of the Income-Tax Act, 1961; (Act No. 43 of 1961.)
(13) “ audit” means the examination of records, returns and other
documents maintained or furnished by the registered person under this Act or
the rules made thereunder or under any other law for the time being in force to
verify the correctness of turnover declared, taxes paid, refund claimed and
input tax credit availed, and to assess his compliance with the provisions of
this Act or the rules made thereunder;
(14) “authorised bank” shall mean a bank or a branch of a bank
authorised by the Central Government to collect the tax or any other amount
payable under this Act;
(15) “authorised representative” means the representative as referred to
under section 116;
(16) “Board” means the 1[Central Board of Indirect taxes and customs]
constituted under the Central Board of Revenue Act, 1963. (Act No.54of 1963).
(17) “business” includes,-
(a) any trade, commerce, manufacture, profession, vocation,
adventure, wager or any other similar activity, whether or
not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental
or ancillary to sub-clause (a);
(c) any activity or transaction in the nature of sub -clause (a),
whether or not there is volume, frequency, continuity or
regularity of such transaction;
(d) supply or acquisition of goods including capital goods and
services in connection with commencement or closure of
business;
(e) provision by a club, association, socie ty, or any such body
(for a subscription or any other consideration) of the
facilities or benefits to its members;
(f) admission, for a consideration, of persons to any
1 Subs. by Act 23 of 2018, S.2 (w.e.f. 1 -2-2019)
11
premises;
(g) services supplied by a person as the holder of an office
which has been accepted by him in the course or
furtherance of his trade, profession or vocation;
1[(h) activities of a race club including by way of totalisator or
a license to book maker or activities of a licensed book
maker in such club; and;]
(i) any activity or transaction undertaken by the Central
Government, a State Government or any local authority in
which they are engaged as public authorities;
2 * * * * *
(19) “capital goods” means goods, the value of which is capitalised in the
books of accounts of the person claiming the input tax credit and which are
used or intended to be used in the course or furtherance of business;
(20) “casual taxable Person” means a person who occasionally
undertakes transactions involving supply of goods or services or both in the
course or furtherance of business, whether as p rincipal, agent or in any other
capacity, in the taxable territory where he has no fixed place of business;
(21) “central tax” means the Central goods and services tax levied under
section 9 of the Central Goods and Services Tax Act, 2017; (Act No.12 of 2017).
(22) “cess” shall have the same meaning as assigned to it in the Goods
and Services Tax (Compensation to States) Act, 2017; (Act No.15 of 2017).
(23) “chartered accountant” means a chartered accountant as defined in
clause (b) of sub -section (1) of section 2 of the Chartered Accountants Act,
1949; (Act No.38 of 2017).
(24) “Chief commissioner” means the Chief Commissioner of Stat e tax
appointed under section 3 and includes the Commissioner of State Tax referred
to in the Central Goods and Services Tax Act,2017; (Act No.12 of 2017).
1 Subs. by Act 23 of 2018, S.2 (w.e.f. 1-2-2019)
2 Cl. (18) omitted by Act 23 of 2018, S.2 (w.e.f. 1 -2-2019)
12
(25) “Commissioner in the Board” means the Commi ssioner referred to
in section 168 of the Central Goods and Services Tax Act , 2017; (Act No.12 of
2017).
(26) “common portal” means the common goods and services tax
electronic portal referred to in section 146;
(27) “common Working Days” shall mean such days in succession which
are not declared as gazetted holidays by the Central Government or the
Government of Andhra Pradesh;
(28) “c ompany secretary” means a company secretary as defined in
clause (c) of sub -section (1) of section 2 of the Compan y Secretaries Act, 1980;
(Act No.56 of 1980).
(29) “c ompetent authority” means such authority as may be notified by
the Government;
(30) “composite supply” means a supply made by a taxable person to a
recipient consisting of two or more taxable suppl ies of goods or services or
both, or any combination thereof, which are naturally bundled and supplied in
conjunction with each other in the ordinary course of business, one of which is
a principal supply;
Illustration: Where goods are packed and transpor ted with insurance, the
supply of goods, packing materials, transport and insurance is a composite
supply and supply of goods is a principal supply.
(31) “consideration” in relation to the supply of goods or services or both
includes;
(a) any payment made or to be made, whether in money or
otherwise, in respect of, in response to, or for the
inducement of, the supply of goods or services or both,
whether by the recipient or by any other person but shall
not include any subsidy given by the Central Government
or a State Government;
(b) the monetary value of any act or forbearance, in respect of,
in response to, or for the inducement of, the supply of goods
or services or both, whether by the recipient or by any other
person but shall not include any subsidy given by the
Central Government or a State Government:
Provided that a deposit given in respect of the supply
of goods or services or both shall not be considered as
payment made for such supply unless the supplier applies
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such deposit as consideration for the said supply;
(32) “continuous supply of goods” means a supply of goods which is
provided, or agreed to be provided, continuously or on recurrent basis, under a
contract, whether or not by means of a wire, cable, pipeline or ot her conduit,
and for which the supplier invoices the recipient on a regular or periodic basis
and includes supply of such goods as the Government may, subject to such
conditions, as it may, by notification, specify;
(33) “continuous supply of services” means a supply of services which is
provided, or agreed to be provided, continuously or on recurrent basis, under a
contract, for a period exceeding th ree months with periodic payment
obligations and includes supply of such services as the Government may,
subject to such conditions, as it may, by notification, specify;
(34) “conveyance” includes a vessel, an aircraft and a vehicle;
(35) “c ost accountant” means a cost accountant as defined in 1[clause
(b)] of sub -section (1) of section 2 of the Cost a nd Works Accountants Act,
1959;
(36) “ council” means the Goods and Services Tax Council established
under article 279A of the Constitution of India;
(37) “c redit note” means a document issued by a registered person
under sub-section (1) of section 34;
(38) “debit note” means a document issued by a registered person under
sub-section (3) of section 34;
(39) “deemed exports” means such supplies of goods as may be notified
under section 147;
(40) “d esignated authority” means such authority as may be notified by
the Chief Commissioner;
(41) “document” includes written or printed record of any sort and
electronic record as defined in clause (t) of section 2 of the Information
Technology Act, 2000; (Act No.21 of 2000).
(42) “d rawback” in rel ation to any goods manufactured in India and
exported, means the rebate of duty, tax or cess chargeable on any imported
inputs or on any domestic inputs or input services used in the manufacture of
such goods;
1 Subs. by Act 23 of 2018, S.2, for Clause C (w.e.f. 1 -2-2019)
14
(43) “electronic cash ledger” means the electronic cash ledger referred to
in sub-section (1) of section 49;
(44) “electronic Commerce” means the supply of goods or services or
both, including digital products over digital or electronic network;
(45) “e lectronic Commerce Operator” means an y person who owns,
operates or manages digital or electronic facility or platform for electronic
commerce;
(46) “electronic Credit Ledger” means the electronic credit ledger referred
to in sub-section (2) of section 49;
(47) “exempt Supply” means sup ply 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;
(48) “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;
(49) “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;
(50) “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;
(51) “Fund” means the Consumer Welfare Fund established under
section 57;
(52) “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 served before
supply or under a contract of supply;
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(53) “Government” means the Government of Andhra Pradesh;
(54) “Goods and Services Tax (Compensation to States) Act” means the
Goods and Services Tax (Compensation to States) Act, 2017; (Act No.15 of
2017).
(55) “g oods and services tax p ractitioner” means any person who has
been approved under section 48 to act as such practitioner;
(56) “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; (Act No.80 of 1976).
(57) “Integrated Goods and Services Tax Act” means the Integrated
Goods and Services Tax Act, 2017; (Act No.13 of 2017).
(58) “integrated Tax” means the integrated goods and services tax levied
under the Integrated Goods and Services Tax Act, 2017; (Act No.13 of 2017).
(59) “input” means any goods other than capital goods used or intended
to be used by a supplier in the course or furtherance of business;
(60) “input Service” means any service used or intended to be used by a
supplier in the course or furtherance of business;
(61) “input Service d istributor” 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;
(62) “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
16
Act, 2017; (Act No.13 of 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; (Act No.12 of 2017).
(63) “input Tax Credit” means the credit of input tax;
(64) “intra-State supply of goods” shall have the same meaning as
assigned to it in section 8 of the Integrated Goods and Services Tax Act , 2017;
(Act No.13 of 2017).
(65) “i ntra-State Supply of Services” shall have the same meaning as
assigned to it in section 8 of the Integrated Goods and Services Tax Act , 2017;
(Act No.13 of 2017).
(66) “invoice” or “tax invoice” means the tax invoice referred to in section
31;
(67) “inward supply” in relation to a person, shall mean receipt of goods
or services or both whether by purchase, acquisition or any other means, with
or without consideration;
(68) “job work” means any treatment or process undertaken by a person
on goods belonging to another registered person and the expre ssion “job
worker” shall be construed accordingly;
(69) “local authority” means,-
(a) a “Panchayat” as defined in clause (d) of article 243 of the
Constitution of India;
(b) a “Municipality” as defined in clause (e) of article 243 P of the
Constitution of India;
(c) a Municipal Committee, a Zilla Praja Parishad, a District
Board, and any other authority legally entitled to, or
entrusted by the Central Government or any State
Government with the control or management of a municipal
or local funds;
(d) a Cantonment Board as defined in section 3 of the
Cantonments Act, 2006; (Act No.41 of 2006).
(e) a Regional Council or a District Council constituted under
the Sixth Schedule to the Constitution of India;
17
(f) a Development Boa rd constituted under article 371 1[and
article 371J] of the Constitution of India; or
(g) a Regional Council constituted under article 371 A of the
Constitution of India;
(70) “location of the recipient of services” means,-
(a) where a supply is received at a place of business for which
the registration has been obtained, the location of such
place of business;
(b) where a supply is received at a place other than the place of
business for which registration has been obtained (a fixed
establishment elsewhere), the location of such fixed
establishment;
(c) where a supply is received at more than one establishment,
whether the place of business or fixed establishment, the
location of the establishment most directly concerned with
the receipt of the supply; and
(d) in absence of such places, the location of the usual place of
residence of the recipient;
(71) “location of the supplier of services” means,-
(a) where a supply is made from a place of business for which
the registration has been obtained, the location of such place
of business;
(b) where a supply is made from a place other than the place of
business for which registration has been obtained (a fixed
establishment elsewhere), the location of such fixed
establishment;
(c) where a supply is made from more than one establishment,
whether the place of business or fixed establishment, the
location of the establishment most directly concerned with
the provisions of the supply; and
(d) in absence of such places, the location of the usual place of
residence of the supplier;
1 Ins. by Act 23 of 2018, s.2 (w.e.f.1-2-2019)
18
(72) “manufacture” means processing of raw material or inputs in any
manner that results in emergence of a new product having a distinct name,
character and use and the term “manufacturer” shall be construed accordingly;
(73) “market value” shall mean the f ull amount which a recipient of a
supply is required to pay in order to obtain the goods or services or both of like
kind and quality at or about the same time and at the same commercial level
where the recipient and the supplier are not related;
(74) “mixed supply” means two or more individual supplies of goods or
services, or any combination thereof, made in conjunction with each other by a
taxable person for a single price where such supply does not constitute a
composite supply.
Illustration:- A supply of a package consisting of canned foods, sweets,
chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for
a single price is a mixed supply. Each of these items can be supplied separately
and is not dependent on any other. It shall not be a mixed supply if these items
are supplied separately;
(75) “money” means the Indian legal tender or any foreign currency,
cheque, promissory note, bill of exchange, letter of credit, draft, pay order,
traveller cheque, money order, post al or electronic remittance or any other
instrument recognized by the Reserve Bank of India when used as a
consideration to settle an obligation or exchange with Indian legal tender of
another denomination but shall not include any currency that is held fo r its
numismatic value;
(76) “motor v ehicle” shall have the same meaning as assigned to it in
clause (28) of section 2 of the Motor Vehicles Act, 1988; (Act No.59 of 1988).
(77) “non-resident taxable person” means any person who occasionally
undertakes transactions involving supply of goods or services or both, whether
as principal or agent or in any other capacity, but who has no fixed place of
business or residence in India;
(78) “non-taxable supply” means a supply of goods or services or both
which is not leviable to tax under this Act , or under the Integrated Goods and
Services Tax Act, 2017; (Act No.13 of 2017).
(79) “non-taxable territory” means the territory which is outside the
taxable territory;
(80) “notification” means a notification published in the Andhra Pradesh
19
Gazette and the expressions ‘notify’ and ‘notified’ shall be construed
accordingly;
(81) “other territory” includes territories other than those comprising in
a State and those referred to in sub-clauses (a) to (e) of clause (114);
(82) “output tax” in relation to a taxable person, means the tax
chargeable under this Act on taxable supply of goods or services or both made
by him or by his agent but excludes tax payable by him on reve rse charge
basis;
(83) “outward supply” in relation to a taxable person, means supply of
goods or services or both, whether by sale, transfer, barter, exchange, licence,
rental, lease or disposal or any other mode, made or agreed to be made by such
person in the course or furtherance of business;
(84) “person” includes,-
(a) an individual;
(b) a Hindu undivided family;
(c) a company;
(d) a firm;
(e) a Limited Liability Partnership;
(f) an association of persons or a body of individuals, whether
incorporated or not, in India or outside India;
(g) any corporation established by or under any Central Act, State
Act or Provincial Act or a Government company as defined in
clause (45) of section 2 of the Companies Act, 2013; (Act No.18
of 2013).
(h) anybody corporate incorporated by or under the laws of a
country outside India;
(i) a co-operative society registered under any law relating to
cooperative societies;
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(j) a local authority;
(k) Central Government or a State Government;
(l) society as defined under the Societies Registration Act, 1860;
(Act No.21 of 1860).
(m) trust; and
(n) every artificial juridical person, not falling within any of the
above;
(85) “place of business” includes,-
(a) a place from where the business is ordinarily carried on, and
includes a warehouse, a godown or any oth er place where a
taxable person stores his goods, supplies or receives goods or
services or both; or
(b) a place where a taxable person maintains his books of account;
or
(c) a place where a taxable person is engaged in business through
an agent, by whatever name called;
(86) “place of s upply” means the place of supply as referred to in
Chapter V of the integrated Goods and Services Tax Act, 2017;
(87) “prescribed” means prescribed by rules made under this Act on the
recommendations of the Council;
(88) “principal” means a person on whose behalf an agent carries on the
business of supply or receipt of goods or services or both;
(89) “principal place of b usiness” means the place of business specified
as the principal place of business in the certificate of registration;
(90) “principal s upply” means the supply of goods or services which
constitutes the predominant element of a composite supply and to which any
other supply forming part of that composite supply is ancillary;
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(91) “proper o fficer” in relation to any function to be performed under
this Act, means the Chief Commissioner or the officer of the State tax who is
assigned that function by the Chief Commissioner;
(92) “q uarter” shall mean a period comprising three consecutive
calendar m onths, ending on the last day of March, June, September and
December of a calendar year;
(93) “recipient” of supply of goods or services or both, means-
(a) where a consideration is payable for the supply of goods or
services or both, the person who is lia ble to pay that
consideration;
(b) where no consideration is payable for the supply of goods, the
person to whom the goods are delivered or made available, or
to whom possession or use of the goods is given or made
available; and
(c) where no consideration is payable for the supply of a service,
the person to whom the service is rendered,
and any reference to a person to whom a supply is made
shall be construed as a reference to the recipient of the supply
and shall include an agent acting as such on behalf of the
recipient in relation to the goods or services or both supplied;
(94) “registered person” means a person who is registered under section
25 but does not include a person having a Unique Identity Number.
(95) “regulations” means the regulations made by the Government
under this Act on the recommendations of the Council;
(96) “removal” in relation to goods, means,-
(a) despatch of the goods for delivery by the supplier thereof or by
any other person acting on behalf of such supplier; or
(b) collection of the goods by the recipient thereof or by any other
person acting on behalf of such recipient;
(97) “return” means any return prescribed or otherwise required to be
furnished by or under this Act or the rules made thereunder;
(98) “reverse charge’’ means the liability to pay tax by the recipient of
supply of goods or services or both instead of the supplier of such goods or
services or both under sub -section (3) or sub -section (4) of section 9, or under
sub-section (3) or sub -section (4) of section 5 of the Integrated Goods and
Services Tax Act, 2017; (Act No.13 of 2017).
22
(99) “Revisional Authority” means an authority appointed or authorised
for revision of decision or orders as referred to in section 108;
(100) “schedule” means a Schedule appended to this Act;
(101) “Securities” shall have the same meaning as assigned to it in
clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956; (Act
No.42 of 1956).
(102) “services” means anyt hing other than goods, money and securities
but includes activities relating to the use of money or its conversion by cash or
by any other mode, from one form, currency or denomination, to another form,
currency or denomination for which a separate consideration is charged;
1[Explanation.–– For the removal of doubts, it is hereby clarified that the
expression “services” includes facilitating or arranging transactions in
securities;]
(103) “State” means the State of Andhra Pradesh;
(104) “State tax” means the tax levied under this Act;
(105) “supplier” in relation to any goods or services or both, shall mean
the person supplying the said goods or services or both and shall include an
agent acting as such on behalf of such supplier in relation to th e goods or
services or both supplied;
(106) “t ax period’’ means the period for which the return is required to
be furnished;
(107) “taxable p erson” means a person who is registered or liable to be
registered under section 22 or section 24;
(108) “taxable s upply’’ means a supply of goods or services or both
which is leviable to tax under this Act;
(109) “taxable t erritory’’ means the territory to which the provisions of
this Act apply;
(110) “telecommunication s ervice” means service of any description
(including electronic mail, voice mail, data services, audio text services, video
text services, radio paging and cellular mobile telephone services) which is
made available to users by means of any transmission or reception of signs,
signals, writing, images and sounds or intelligence of any nature, by wire,
radio, visual or other electro-magnetic means;
1 Ins. by Act 23 of 2018, s.2(w.e.f. 1-2-2019)
23
(111) “t he Central Goods and Services Tax Act” means the Central
Goods and Services Tax Act, 2017; (Act No.12 of 2017).
(112) “turnover in State” or “t urnover in Union Territory” means the
aggregate value of all taxable supplies (excluding the value of inward supplies
on which tax is payable by a person on reverse charge basis) and exempt
supplies made within a State or Union ter ritory by a taxable person, exports of
goods or services or both and inter -State supplies of goods or services or both
made from the State or Union territory by the said taxable person but excludes
central tax, State tax, Union territory tax, integrated tax and cess;
(113) “usual place of residence” means-
(a) in case of an individual, the place where he ordinarily
resides;
(b) in other cases, the place where the person is
incorporated or otherwise legally constituted;
(114) “Union Territory” means
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) Dadra and nagar haveli;
(d) Daman and diu;
(e) Chandigarh; and
(f) Other territory;
Exhalation : For the purposes of this Act each of the territories specified in
sub-clauses (a) to (f) shall be considered to b separate Union Territory.
(115) “Union territory tax” means the Union territory goods and services
tax levied under the Union Territ ory Goods and Services Tax Act, 2017; (Act
No.14 of 2017).
(116) “Union Territory Goods and Services Tax Act” means the Union
Territory Goods and Services Tax Act, 2017; (Act No.14 of 2017).
(117) “valid r eturn” means a return furnished under sub -section (1) of
section 39 on which self-assessed tax has been paid in full;
(118) “v oucher” means an instrument where there is an obligation to
accept it as consideration or part consideration for a supply of goods or
services or both and where the goods or s ervices or both to be supplied or the
24
identities of their potential suppliers are either indicated on the instrument
itself or in related documentation, including the terms and conditions of use of
such instrument;
(119) “works c ontract” means a contra ct for building, construct ion,
fabrication, completion, erection, installation, fitting out, improvement,
modification, repair, maintenance, renovation, alteration or commissioning of
any immovable property wherein transfer of property in goods , whether as
goods or in some other form, is involved in the execution of such contract;
(120) Words and expressions used and not defined in this Act but
defined in the Integrated Goods and Services Tax Act, 2017 the Central Goods
and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to
States) Act, 2017 shall have the same meanings as assigned to them in those
Acts. (Act No.13 of 2017), (Act No.12 of 2017) and (Act No.15 of 2017).
CHAPTER II
ADMINISTRATION
3. Officers under this Act.-The Government shall, by notification, appoint the
following classes of officers for the purposes of this Act, namely:-
(a) Chief Commissioner of State Tax,
(b) Commissioners of State Tax,
(c) Additional Commissioners of State Tax,
(d) Joint Commissioners of State Tax,
(e) Deputy Commissioners of State Tax,
(f) Assistant Commissioners of State Tax,
(g) Deputy Assistant Commissioners of State Tax,
(h) Goods and Services Tax officers, and
(i) any other class of officers as it may deem fit:
Provided that the officers appointed under the Andhra Pradesh Value
Added Tax Act, 2005 shall be deemed to be the officers appointed under the
provisions of this Act. (Act No.5 of 2005).
4. Appointment of officers - (1) The Government may, in addition to the
officers as may be notified by the Government under section 3, appoint such
persons as it may think fit to be the officers under this Act.
25
(2) The Chief Commissioner shall have jurisdiction over the whole of the State,
the Commissioner and an Additional Commissioner in respect of all or any of
the functions assigned to them, shall have jurisdiction over the whole of the
State or where the State Government so directs, over any local area thereof,
and all other officers shall, subject to s uch conditions as may be specified,
have jurisdiction over the whole of the State or over such local areas as the
Chief Commissioner may, by order, specify.
5. Powers of officers- (1) Subject to such conditions and limitations as the
Chief Commissioner may impost, an officer of State Tax may exercise the
powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of State tax may exercise the powers and discharge the
duties conferred or imposed under this Act on any othe r officer of State tax
who is subordinate to him.
(3) The Chief Commissioner may, subject to such conditions and
limitations as may be specified in this behalf by him, delegate his powers to
any other officer who is subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate
Authority shall not exercise the powers and discharge the duties conferred or
imposed on any other officer of State tax.
6. Authorization of officers of central tax as proper o fficer in certain
circumstances- (1) Without prejudice to the provisions of this Act, the officers
appointed under the Central Goods and Services Tax Act , 2017 are authorised
to be the proper officers for the purposes of this Act, subject to such conditions
as the Governme nt shall, on the recommendations of the Council, by
notificatiExcerpt shown. Open the full act in Lexace.