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    <title>THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT NO. 16 OF 2017)-SUB-SECTION (2) OF SECTION 23 OF THE ACT-SPECIFYING THE CATEGORY OF PERSONS EXEMPT FROM OBTAINING REGISTRATION UNDER THE ACT</title>
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    <description>Suppliers who are only engaged in making supplies of taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism are specified as exempted from obtaining GST registration under the State Act, by exercise of the power conferred on the Government to define the class of persons not required to register.</description>
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      <description>Suppliers who are only engaged in making supplies of taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism are specified as exempted from obtaining GST registration under the State Act, by exercise of the power conferred on the Government to define the class of persons not required to register.</description>
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