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of <h1>Andhra Pradesh exempts CSD goods supplied to Unit Run Canteens from state tax u/s 11(1) of GST Act.</h1> The Government of Andhra Pradesh, under section 11(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, has exempted supplies of goods by the Canteen Stores Department (CSD) to Unit Run Canteens and authorized customers from state tax. This exemption applies to goods described in any chapter of the Customs Tariff Act, 1975. The notification, based on recommendations from the Goods and Services Tax Council, is deemed effective from July 1, 2017. The interpretation of tariff items, sub-headings, and chapters follows the Customs Tariff Act's First Schedule rules.
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