Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. - 08/2019 - Integrated GST (IGST) Rate
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IGST on supplies to promoters by unregistered persons notified, making promoters liable as recipients under IGST rules. Inserts an IGST notification entry covering supplies of goods (excluding capital goods and cement under chapter heading 2523) by unregistered persons to promoters for construction of projects where the promoter is liable to pay tax as recipient; clarifies applicability even if goods are covered elsewhere and defines 'promoter', 'project', 'Real Estate Project (REP)' and 'Residential Real Estate Project (RREP)' as per the Real Estate (Regulation and Development) Act for the purposes of the entry.
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.
IGST on supplies to promoters by unregistered persons notified, making promoters liable as recipients under IGST rules.
Inserts an IGST notification entry covering supplies of goods (excluding capital goods and cement under chapter heading 2523) by unregistered persons to promoters for construction of projects where the promoter is liable to pay tax as recipient; clarifies applicability even if goods are covered elsewhere and defines "promoter", "project", "Real Estate Project (REP)" and "Residential Real Estate Project (RREP)" as per the Real Estate (Regulation and Development) Act for the purposes of the entry.
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