Arising of liability of payment of tax by certain classes of registered persons in the construction / development activity.

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....rred by Section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby notifies the following classes of registered persons, namely:- (a) registered persons who supply development rights to a developer, builder, construction company or any other registered person against consideration, wh....