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<h1>Andhra Pradesh GST Notification: Tax Liability for Builders and Developers on Development Rights Transfer.</h1> The notification issued by the Andhra Pradesh Revenue Department under the Andhra Pradesh Goods and Services Tax Act, 2017, specifies liability for state tax payment for certain registered persons involved in construction and development activities. It applies to those supplying development rights to developers or builders and those providing construction services in exchange for development rights. The tax liability arises when the developer or builder transfers possession or rights in the constructed property to the supplier of development rights through a conveyance deed or similar instrument.