THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT NO. 16 OF 2017) TO NOTIFY CERTAIN CLASS OF REGISTERED PERSONS UNDER SECTION 148

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..... GOODS AND SERVICES TAX ACT, 2017 (ACT NO. 16 OF 2017) TO NOTIFY CERTAIN CLASS OF REGISTERED PERSONS UNDER SECTION 148. [G.O.Ms.No. 291, Revenue (Commercial Taxes-II), 29th April, 2019.] NOTIFICATION In exercise of the powers conferred by section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 ( Act No. 16 of 2017), the Government, on the recommendations .....

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..... ered persons in whose case the liability to pay State tax on, - (a) the consideration paid by him in the form of construction service of commercial or residential apartments in the project, for supply of development rights or FSI(including additional FSI); (b) the monetary consideration paid by him, for supply of development rights or FSI(including additional FSI) relatable to co .....

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..... tion and Development) Act, 2016 (Act No.16 of 2016). (ii) The term promoter shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Act No.16 of 2016). (iii) the term project shall mean a real estate project (REP) or a residential real estate project (RREP); (iv) The term Real estate projec .....

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