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of <h1>Andhra Pradesh exempts intra-State supplies to tax deductors from state GST if conditions u/s 51 are met.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, exempts intra-State supplies of goods or services received by a tax deductor under section 51 from a non-registered supplier from state tax. This exemption applies if the deductor is not required to register under any provision other than sub-clause (vi) of section 24. The notification, issued in the public interest on the recommendation of the GST Council, is effective retroactively from July 1, 2017.
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