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<h1>Tax, Interest, or Penalty Under APGST Act 2017 Takes First Charge on Property, Except as per IBC 2016.</h1> Under the Andhra Pradesh Goods and Services Tax Act, 2017, any tax, interest, or penalty owed by a taxable person or any other individual to the government will take precedence as the first charge on that person's property. This provision applies notwithstanding any other laws, except as specified in the Insolvency and Bankruptcy Code, 2016.