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of <h1>Andhra Pradesh GST Act Amended: New 9% Tax on Goods Supplied by Unregistered Persons for Construction Projects.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, has amended the tax notification to include a new entry, effective from April 1, 2019. This entry, labeled 452Q, specifies a 9% tax rate for the supply of goods, excluding capital goods and cement, by unregistered persons to promoters for construction projects. The term 'promoter' and 'project' are defined as per the Real Estate (Regulation and Development) Act, 2016. This amendment applies to all goods meeting the specified conditions, regardless of their classification elsewhere in the notification.
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