The Revenue Department, Government of Andhra Pradesh on March 11, 2025, issued an amendment in the older notification no. G.O.Ms.No.256, dated June 29, 2017, related to categories of services on which tax will be payable under the reverse charge mechanism.
The following has been stated namely: -
• Against serial number 4, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.
• Against serial number 5AB, in column (4), after the words “Any registered person”, the words “other than a person who has opted to pay tax under composition levy” shall be inserted.
[Notification No. - G.O.Ms.No.81]
