The Andhra Pradesh Revenue Department vide notification dated 25 September, 2020 has appointed the 30 June 2020 as the day from which the Section 2 and 13 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2020 shall come into force.
The Section 2 provides that Ladakh shall be included in the list of union territories. The Section 13 provides that if any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published within five years of commencement of the Act, in the Andhra Pradesh Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations as may be necessary or expedient for the purpose of removing the said difficulty. Previously removal of difficulties orders could be issued only for three years from commencement of the Act
