Reverse charge: promoters must pay GST on supplies from unregistered suppliers for prescribed shortfall and capital goods cases. Notification under section 9(4) notifies a reverse charge on promoters for supplies received from unregistered suppliers that constitute the shortfall from minimum purchases required for construction, including specified goods and services (excluding certain land lease and development rights services), cement in the relevant tariff heading, and capital goods supplied for construction on which tax is payable at the prescribed rates; definitions of promoter, project, REP, RREP and FSI are adopted from the Real Estate (Regulation and Development) Act.
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 supplies from unregistered suppliers for prescribed shortfall and capital goods cases.
Notification under section 9(4) notifies a reverse charge on promoters for supplies received from unregistered suppliers that constitute the shortfall from minimum purchases required for construction, including specified goods and services (excluding certain land lease and development rights services), cement in the relevant tariff heading, and capital goods supplied for construction on which tax is payable at the prescribed rates; definitions of promoter, project, REP, RREP and FSI are adopted from the Real Estate (Regulation and Development) Act.
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