Prescribing persons liable to pay tax on reverse charge for the Andhra Pradesh Goods and Services Tax Act, 2017

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....T, 2017 (ACT No.16 OF 2017) - SECTION 9 (4). [G.O.Ms.No. 286, Revenue (Commercial Taxes-II), 29th April, 2019.] NOTIFICATION In exercise of the powers conferred by sub-section (4) of section 9, of the Andhra Pradesh Goods and Services Tax Act, 2017 ( Act No. 16 of 2017) (herein after referred to as the "said Act"), the Government, on the recommendations of the Goods and Services Tax Counc....

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....d by a promoter for construction of project, in a financial year (or part of the financial year till the date of issuance of completion certificate or first occupation, whichever is earlier) as prescribed in G.O. Ms. No. 259, Revenue (CT. II) Department, Dated. 29.06.2017" at items (i), (ia), (ib), (ic) and (id), against serial No. (3) in the table as amended. Promoter 2. Cement falling i....

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....e prescribed for items((i), (ia), (ib), (ic) and (id) against sl.no.3 in the table, in G.O. Ms. No. 259, Revenue (CT.II) Department, Dated. 29.06.2017. as amended. Promoter Explanation. - For the purpose of this notification, - (i) The term "Promoter" shall have the same meaning as assigned to it in clause (zk) of Section 2 of the Real Estate (Regulation and Development) Act, 2016; ( Act ....