The good fellows over at Paranoid Android dropped the file onto the internet just a little while ago. First impressions was that this was a release of Paranoid Android running on Android 4.4, but looking into it a bit reveals an actual AOSP version of KitKat.
For a breakdown on what is new with Android 4.4 KitKat, check out the post that Kris wrote up about it earlier today. In order to install this on your 2013 Nexus 7, your device will need to be rooted. If you're unsure of how to flash a ROM to your device or how to root it, check out some of our guides on how to do it. Please remember to always make a backup before rooting or flashing your device.
The only downside at the moment is that Gapps isn’t available right in the package, so you don’t have access to the Play Store and other Google products. However, the Paranoid Android team has stated that they are working on getting those done so that they can be flashed at the same time. As a work around, I managed to find an 4.4 Gapps package on the XDA Developers forum and flashed it along with Android 4.4 with no issues.
I grabbed the ROM and flashed it to my Nexus 7 and played around with it a bit and so far, it is pretty stable. The Gapps package works and I haven’t had any issues with random crashes or bugs. You are allowed to sign into your Google account, however, I've noticed that it won't automatically download all the apps that you have synced on other devices. Otherwise, it's a nice way to get early access to the just announced Anroid 4.4 and I'll be playing around with it more in the coming days.
So, for those of you who have a 2013 Nexus 7, go ahead and grab the files and play around with it and enjoy a sneak peak into KitKat before anybody else gets their hands on it!
Source: Paranoid Android