Reverse charge: promoters must pay GST on specified construction inputs received from unregistered suppliers under notified shortfall rules. Notification under s.9(4) of the Haryana GST Act notifies specified supplies received from unregistered suppliers that attract tax under the reverse charge mechanism payable by the recipient. It lists: shortfall supplies a promoter must procure for a project, cement under chapter 2523 constituting such shortfall, and capital goods supplied to a promoter for construction where tax is payable at prescribed rates. Definitions of promoter, project, REP, RREP and Floor Space Index are provided. The notification is effective from 1 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.
Reverse charge: promoters must pay GST on specified construction inputs received from unregistered suppliers under notified shortfall rules.
Notification under s.9(4) of the Haryana GST Act notifies specified supplies received from unregistered suppliers that attract tax under the reverse charge mechanism payable by the recipient. It lists: shortfall supplies a promoter must procure for a project, cement under chapter 2523 constituting such shortfall, and capital goods supplied to a promoter for construction where tax is payable at prescribed rates. Definitions of promoter, project, REP, RREP and Floor Space Index are provided. The notification is effective from 1 April 2019.
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