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of <h1>Andhra Pradesh GST Act Update: Sub-sections (6B) and (6C) Exempt Non-Citizens and Specific Classes from April 1, 2020.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, has issued a notification stating that the provisions of sub-section (6B) or (6C) do not apply to non-citizens of India or certain classes of persons. Exceptions include individuals, authorized signatories, managing and authorized partners, and the Karta of a Hindu undivided family. This notification, based on the recommendations of the Goods and Services Tax Council, is effective from April 1, 2020.
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