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<h1>Certain Activities Deemed Supply Under Andhra Pradesh GST Act 2017, Even Without Consideration, Explained</h1> Activities considered as supply under the Andhra Pradesh Goods and Services Tax Act, 2017, even without consideration include: the permanent transfer or disposal of business assets with availed input tax credit; supply of goods or services between related or distinct persons in business, excluding employer gifts to employees under fifty thousand rupees annually; supply of goods between a principal and agent; and import of services by a taxable person from a related person or foreign establishment in the course of business.