GST reverse charge applies to supplies by unregistered persons to real estate promoters, making promoter liable as recipient. Entry 452Q inserts a 9% Schedule III provision making supplies of goods (excluding capital goods and cement under Customs Tariff chapter heading 2523) by unregistered persons to promoters taxable where the promoter is liable as recipient under the reverse charge mechanism, referencing notification No.49/GST-2. Definitions of promoter, project, REP and RREP follow the Real Estate (Regulation and Development) Act, 2016, and the entry applies despite potentially more specific tariff coverage. The amendment is effective from 1st April, 2019.
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.
GST reverse charge applies to supplies by unregistered persons to real estate promoters, making promoter liable as recipient.
Entry 452Q inserts a 9% Schedule III provision making supplies of goods (excluding capital goods and cement under Customs Tariff chapter heading 2523) by unregistered persons to promoters taxable where the promoter is liable as recipient under the reverse charge mechanism, referencing notification No.49/GST-2. Definitions of promoter, project, REP and RREP follow the Real Estate (Regulation and Development) Act, 2016, and the entry applies despite potentially more specific tariff coverage. The amendment is effective from 1st April, 2019.
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