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GST exemption for specified intra State goods preserves no State tax liability on listed essential supplies under notification. The Andhra Pradesh Government, under section 11(1) of the Andhra Pradesh GST Act, exempts intra State supplies of goods listed in the appended Schedule from the State tax under section 9, with the notification effective from 1 July 2017. The Schedule specifies goods by tariff item, heading or Chapter and includes definitions for 'unit container' and 'registered brand name'. Interpretation of tariff classifications is tied to the First Schedule to the Customs Tariff Act, 1975 and its interpretive notes.
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GST exemption for specified intra State goods preserves no State tax liability on listed essential supplies under notification.
The Andhra Pradesh Government, under section 11(1) of the Andhra Pradesh GST Act, exempts intra State supplies of goods listed in the appended Schedule from the State tax under section 9, with the notification effective from 1 July 2017. The Schedule specifies goods by tariff item, heading or Chapter and includes definitions for "unit container" and "registered brand name". Interpretation of tariff classifications is tied to the First Schedule to the Customs Tariff Act, 1975 and its interpretive notes.
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