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of <h1>Key Definitions in Andhra Pradesh GST Act 2017: Actionable Claim, Aggregate Turnover, Input Tax Credit & More Explained</h1> The Andhra Pradesh Goods and Services Tax Act, 2017, outlines definitions crucial for understanding the Act's provisions. It defines terms such as 'actionable claim,' 'address of delivery,' 'agent,' 'aggregate turnover,' and 'agriculturist,' among others. The Act specifies roles and responsibilities, including 'adjudicating authority,' 'Appellate Authority,' and 'Appellate Tribunal.' It delineates types of supplies, such as 'composite supply,' 'continuous supply of goods,' and 'mixed supply.' The Act also clarifies tax-related terms like 'central tax,' 'input tax credit,' and 'reverse charge.' Additionally, it includes definitions for entities like 'local authority' and 'Union Territory.'
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