Andhra Pradesh exempts intra-State goods from State tax u/s 11(1) GST Act, including food and non-food items.

The Government of Andhra Pradesh, exercising its powers under Section 11(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, has exempted certain intra-State supplies of goods from the State tax, effective from July 1, 2017. This exemption applies to a wide range of goods listed in the notification, including various live animals, meats, fish, dairy products, vegetables, fruits, seeds, grains, and other agricultural products. Additionally, it covers certain non-food items such as human blood, contraceptives, municipal waste, and specific handmade goods. The exemption aligns with recommendations from the Goods and Services Tax Council.

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