Section 17(5)(g) in The Andhra Pradesh Value Added Tax Act, 2005
(g)every dealer executing any works contract exceeding [Rs.7,50,000/- (Rupees seven lakhs and fifty thousand only)] [Substituted for 'Rs. 5,00,000/-' by Act 13 of 2012, w.e.f. 20-4-2012.] for the Government or local authority or every dealer opting to pay tax by way of composition on works contract.