1. The APS theorem works for any Dirac-type operator; see e.g. the excellent monograph by Booss-Wojchiecowski on this topic. 2. More than four decades ago, Boutet de Monvel has described a general set-up for dealing with boundary value problems that mimicks the K-theoretic approach to the index theorem on closed manifolds. For a modern presentation of this point of view I recommend this paper by Melo-Shrohe-Schick [arXiv: 1203.5649][1] and the references therein. It involves some noncommutative geometry because the symbols in the Boutet-de-Monvel calculus of elliptic boundary value problems define elements in the $K$-theory of a noncommutative $C^*$-algebra. In the case of closed manifolds symbols of elliptic operators lead to elements in the $K$-theory of a *commutative* $C^*$-algebra. [1]: http://front.math.ucdavis.edu/1203.5649