Section 54(8) in Andhra Pradesh Goods and Services Tax Act, 2017
(8)Notwithstanding anything contained in sub-section (5), the refundable amount shall, instead of being credited to the fund, be paid to the applicant, if such amount is relatable to,-(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.];(b)refund of unutilised input tax credit under subsection (3);(c)refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;(d)refund of tax in pursuance of section 77;(e)the tax and interest , if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or(f)the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
