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TMI BlogPrescribing persons liable to pay tax on reverse charge for the Andhra Pradesh Goods and Services Tax Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... GOODS AND SERVICES TAX ACT, 2017 (ACT No.16 OF 2017) - SECTION 9 (4). [G.O.Ms.No. 286, Revenue (Commercial Taxes-II), 29th April, 2019.] NOTIFICATION In exercise of the powers conferred by sub-section (4) of section 9, of the Andhra Pradesh Goods and Services Tax Act, 2017 ( Act No. 16 of 2017) (herein after referred to as the said Act ), the Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI)]which constitute the shortfall from the minimum value of goods or services or both required to be purchased by a promoter for construction of project, in a financial year (or part of the financial year till the date of issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .II) Department, Dated. 29.06.2017 at items (i), (ia), (ib), (ic) and (id), against serial No. (3) in the table as amended. Promoter 3. Capital goods falling under any chapter in the first schedule to the Customs Tariff Act, 1975 ( Act No. 51 of 1975) supplied to a promoter for construction of a project on which ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Act, 2016. (16 of 2016) (iv) The term Residential Real Estate Project (RREP) shall mean a REP in which the carpet area of the commercial apartments is not more than 15 percent of the total carpet area of all the apartments in the REP. (v) The term Floor Space Index (FSI) shall mean the ratio of a building s total floor area (gross floor area) to the size of the pie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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