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of <h1>Andhra Pradesh Clarifies GST Refunds, Input Tax Credit, and Tax Payments; Excludes Employer Perquisites from GST.</h1> The Andhra Pradesh Commercial Taxes Department issued a circular providing clarifications on several GST-related issues. It addresses the refund process for deemed export supplies, clarifying that such refunds are not subject to Section 17 of the APGST Act and are not included in 'Net ITC' calculations. The circular also explains the applicability of Section 17(5) regarding input tax credit, stating that leasing provisions apply only to motor vehicles, vessels, and aircraft. It confirms that perquisites provided by employers under contractual agreements are not subject to GST. Additionally, it specifies the use of electronic credit and cash ledgers for tax payments, excluding reverse charge mechanisms and non-tax liabilities.
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