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THE ANDHRA PRADESH GAZETTE
PART IV-B EXTRAORDINARY
PUBLISHED BY AUTHORITY
AMARAVATI, WEDNESDAY, JUNE 7, 2017.
ANDHRA PRADESH ACTS, ORDINANCES AND REGULA TIONS Etc.,
The following Act of the Andhra Pradesh Legislature received the assent of the Governor on the 5 th June, 2017 and the said assent is hereby first published on the 7 th June, 2017 in the Andhra Pradesh Gazette for general information :-
ACT No. 16 of 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 THEREWITH AND 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:-
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.
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