Section 17(5)(a) in Andhra Pradesh Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 17(5)] [Section 17] [Entire Act]

State of Andhra Pradesh - Subsection

Section 17(5)(a) in Andhra Pradesh Goods and Services Tax Act, 2017

(a)[ motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- [Substituted by Act No. 23 of 2018, dated 19.10.2018.]

(A)further supply of such motor vehicles; or

(B)transportation of passengers; or

(C)imparting training on,driving such motor vehicles;

(aa)vessels and aircraft except when they are used,-

(i)for making the following taxable supplies, namely:-

(A)further supply of such vessels or aircraft; or

(B)transportation of passengers; or

(C)imparting training on navigating such vessels; or

(D)imparting training on flying such aircraft;

(ii)for transportation of goods;

(ab)service of general insurance, servicing, repair and maintenance inso far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):

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State of Andhra Pradesh - Subsection

Section 17(5)(a) in Andhra Pradesh Goods and Services Tax Act, 2017