point # 1 wrong kada. if item purchased from HYD seller and buyer consumes it in Andhra then GST goes to ANdhra. that is the concept of GST. if a distributor sits in hyd but retailer sells goods to Andhra by taking goods from distributor then only retailer collects GST from customer (Obviously consumes in andhra) and report it to Tax authority. So that GST is transferred to Andhra. Earlier Distributor also used to collect tax on top of retailer. this was double taxation which was eliminated with GST. only retailer reports GST but not distributor.