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SCHEDULE II. ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

152. Bar on disclosure of information required under section 151.

151. Power to collect statistics.

130. Confiscation of goods or conveyances and levy of penalty.

129. Detention, seizure and release of goods and conveyances in transit.

107. Appeals to Appellate Authority.

83. Provisional attachment to protect revenue in certain cases.

75. General provisions relating to determination of tax.

74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.

16. Eligibility and conditions for taking Input tax credit.

7. Scope of supply

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THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION G.O.Ms.No.77, Revenue (Commercial Taxes-II), Dated 21st February, 2022.

In exercise of the powers conferred by sub-section (2) of section 1 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2021(Act No. 26 of 2021), Dated: 27.12.2021 (hereinafter referred to as the said Act), the Government of Andhra Pradesh hereby appoints the 1st day of January, 2022, as the date on which the provisions of Section 2, 3 and 7 to 15 of the said Act shall come into force.

MUKESH KUMAR MEENA,

Secretary to Government.