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<h1>Andhra Pradesh Sets 3% GST for Small Businesses with Turnover up to 50 Lakh; Excludes Specific Goods.</h1> The Government of Andhra Pradesh has issued a notification under the Andhra Pradesh Goods and Services Tax Act, 2017, prescribing a 3% tax rate for registered persons with annual turnovers up to 50 lakh rupees in the preceding year. This applies to intra-state supplies of goods or services starting April 1, 2019. Eligible persons must meet specific conditions, such as not engaging in inter-state supplies or using e-commerce platforms that collect tax at source. They must issue a bill of supply instead of a tax invoice and cannot collect tax from recipients. Certain goods, including ice cream, pan masala, and tobacco, are excluded.