May 15, 2019

The State Government of Andhra Pradesh on May 02, 2019, hereby notifies that the registered person (promoter) shall in respect of supply of goods or services or both, received from an unregistered supplier shall pay tax on reverse charge basis as receipt of such goods and services.

Sl.No.

Category of supply of goods and services

Receipt of goods and services

1.

Supply of such goods and services or both (other than services by way of grant of development rights, long term lease of land or FSI) which constitute the shortfall from the minimum value of goods or services or both required to be purchased by the promoter for the construction of project in a financial year.

Promoter

2.

Cement (Schedule I, Heading 2523 of the Customs Tariff Act, 1975) which constitute the shortfall from the minimum value of goods or services or both required to be purchased by a promoter for construction of project in a financial year.

Promoter

3.

Capital Goods (Schedule I of the Customs Tariff Act, 1975) supplied to a promoter for construction of a project.

Promoter


This Notification shall be deemed to have come into force with effect on and from April 01, 2019.

Click here to download the Notification.


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