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of <h1>Andhra Pradesh Exempts State Tax on Certain Old and Used Motor Vehicles Under GST Act 2017.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, has exempted state tax on intra-state supplies of certain old and used motor vehicles. This exemption applies to vehicles specified in the notification, with tax rates ranging from 6% to 9% based on vehicle type and specifications. The margin of the supplier is calculated as the difference between the selling price and the purchase price or depreciated value, with negative margins ignored. This exemption does not apply if the supplier has availed input tax credit or similar tax credits on the goods.
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