Tax on supplies by unregistered persons to promoters now taxable under reverse charge for construction projects. Inserts entry 452Q in Schedule III to subject supplies of any goods (excluding capital goods and cement) by an unregistered person to a promoter-where the promoter is liable to pay tax as recipient under the reverse charge mechanism for construction of a project-to the prescribed State tax; clarifies that the entry applies to goods falling under chapter heading 2523 and to any goods meeting the entry's conditions even if classified elsewhere.
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Provisions expressly mentioned in the judgment/order text.
Tax on supplies by unregistered persons to promoters now taxable under reverse charge for construction projects.
Inserts entry 452Q in Schedule III to subject supplies of any goods (excluding capital goods and cement) by an unregistered person to a promoter-where the promoter is liable to pay tax as recipient under the reverse charge mechanism for construction of a project-to the prescribed State tax; clarifies that the entry applies to goods falling under chapter heading 2523 and to any goods meeting the entry's conditions even if classified elsewhere.
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