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        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.

        <h1>Reverse charge liability requires promoters to pay GST on specified real estate supplies received from unregistered suppliers.</h1> 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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