Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector - 07/2019 - Central GST (CGST) Rate
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Reverse charge liability requires promoters to pay GST on specified real estate supplies received from unregistered suppliers. The notification imposes reverse charge on promoters for supplies received from unregistered suppliers in three categories: shortfall supplies relative to prescribed minimum procurement for construction projects, cement falling under the stated tariff heading when supplied to a promoter, and capital goods supplied for construction of projects taxed at the prescribed project rates; definitions of 'promoter,' 'Real Estate Project,' 'Residential Real Estate Project,' and 'floor space index' delimit the scope and the measure of applicability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge liability requires promoters to pay GST on specified real estate supplies received from unregistered suppliers.
The notification imposes reverse charge on promoters for supplies received from unregistered suppliers in three categories: shortfall supplies relative to prescribed minimum procurement for construction projects, cement falling under the stated tariff heading when supplied to a promoter, and capital goods supplied for construction of projects taxed at the prescribed project rates; definitions of "promoter," "Real Estate Project," "Residential Real Estate Project," and "floor space index" delimit the scope and the measure of applicability.
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