Reverse charge on supplies to promoter: unregistered suppliers' goods (excluding capital goods and cement) taxable to promoter as recipient. Insertion of entry 452Q subjects supplies of goods (excluding capital goods and cement under chapter heading 2523) by an unregistered person to a promoter to tax payable by the promoter under the reverse charge mechanism as recipient under sub-section (4) of Section 9; the entry defines 'promoter', 'project', REP and RREP and applies to goods meeting prescribed conditions even if covered elsewhere in the notification.
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 on supplies to promoter: unregistered suppliers' goods (excluding capital goods and cement) taxable to promoter as recipient.
Insertion of entry 452Q subjects supplies of goods (excluding capital goods and cement under chapter heading 2523) by an unregistered person to a promoter to tax payable by the promoter under the reverse charge mechanism as recipient under sub-section (4) of Section 9; the entry defines "promoter", "project", REP and RREP and applies to goods meeting prescribed conditions even if covered elsewhere in the notification.
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