Supply by unregistered persons to promoters: promoter-liability under GST applies for construction goods in real estate projects. Notification inserts a 9% state tax entry for supplies of goods (other than capital goods and cement) by unregistered persons to promoters where the promoter is liable to pay tax as recipient under the Gujarat GST Act; it defines 'promoter', 'project', REP and RREP and directs that the entry applies to all goods meeting these conditions, effective 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.
Supply by unregistered persons to promoters: promoter-liability under GST applies for construction goods in real estate projects.
Notification inserts a 9% state tax entry for supplies of goods (other than capital goods and cement) by unregistered persons to promoters where the promoter is liable to pay tax as recipient under the Gujarat GST Act; it defines "promoter", "project", REP and RREP and directs that the entry applies to all goods meeting these conditions, effective 1 April 2019.
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