Section 54(8)(a) in Andhra Pradesh Goods and Services Tax Act, 2017
(a)refund of tax paid on [export and exports] [Substituted 'zero rated supplies' by Act No. 23 of 2018, dated 19.10.2018.] of goods or services or both or on inputs or input services used in making such [export and exports] [Substituted 'zero rated supplies' by Act No. 23 of 2018, dated 19.10.2018.];