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Sub-Section (2) of Section 23 Of The Act-Specifying The Category Of Persons Exempt From Obtaining Registration Under The Act.

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....>Andhra Pradesh SGST<br>Andhra Pradesh SGST<br>NOTIFICATIONS BY GOVERNMENT REVENUE DEPARTMENT (COMMERCIAL TAXES - II) THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT NO. 16 OF 2017)-SUB-SE....

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....persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or ....