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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Andhra Pradesh GST Act: Promoters of Construction Projects Liable for State Tax on Completion or First Occupation.</h1> The Andhra Pradesh Government, under the Andhra Pradesh Goods and Services Tax Act, 2017, has notified specific classes of registered persons under Section 148. These include promoters who receive development rights or Floor Space Index (FSI) for construction projects, or long-term lease of land for residential apartments, with consideration in various forms. The liability to pay state tax arises on the issuance of a completion certificate or first occupation of the project. The notification clarifies terms such as 'apartment,' 'promoter,' and 'project,' and specifies that taxes on certain services are to be paid on a reverse charge basis. This notification is effective from April 1, 2019.
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