Section 16(2)(c) in Andhra Pradesh Goods and Services Tax Act, 2017
(c)subject to the provisions of [section 41 or section 43-A] [Substituted 'section 41' by Act No. 23 of 2018, dated 19.10.2018.], the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilization of input tax credit admissible in respect of the said supply; and