Reverse charge on property renting by unregistered persons now applies to registered recipients under the Andhra Pradesh GST notification. The notification amends the Andhra Pradesh GST reverse charge entry by inserting service by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person. The amendment is issued under section 9(3) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendations of the GST Council, and takes effect from 10 October 2024.