Commencement of State GST: Act establishes levy on intra state supply and permits staged commencement by notification. The Andhra Pradesh Goods and Services Tax Act, 2017 establishes a State GST to levy and collect tax on intra state supply of goods or services or both, extends to the whole State of Andhra Pradesh, and provides that commencement is effected by notification in the Andhra Pradesh Gazette with power to appoint different commencement dates for different provisions, such that references to commencement mean the coming into force of the specified provision.