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Arising of liability of payment of tax by certain classes of registered persons in the construction / development activity.

s conferred by Section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby notifies the .....

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supplier of development rights against consideration, wholly or partly, in the form of transfer of development rights, as the registered persons in whose case the liability to pay state tax on supply .....

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il structure, to the person supplying the development rights by entering into a conveyance deed or similar instrument (for example allotment letter). Dr. D. SAMBASIVA RAO, Special Chief Secretary to G .....

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