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    <title>Prescribing persons liable to pay tax on reverse charge for the Andhra Pradesh Goods and Services Tax Act, 2017</title>
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    <description>The registered person who is the promoter shall pay tax on reverse charge for supplies received from unregistered suppliers consisting of (i) shortfalls from the minimum value of goods or services required to be purchased by a promoter for a construction project, (ii) cement classified under the relevant customs tariff constituting such shortfall, and (iii) capital goods supplied to a promoter for construction of a project on which tax is payable at prescribed rates; key terms including Promoter, project, Residential Real Estate Project and Floor Space Index are defined.</description>
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