Reverse charge on supplies to promoters requires recipients to pay tax for prescribed shortfall supplies, cement and capital goods. Notification invokes reverse charge under section 9(4) HPGST Act, 2017, requiring the promoter to pay tax on supplies received from unregistered suppliers where such supplies constitute prescribed shortfall purchases for construction projects, and specifically includes cement under chapter heading 2523 and capital goods supplied to promoters for projects taxed at the rates in the earlier state-rate notification; definitions for promoter, project, REP, RREP and FSI are incorporated.
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 promoters requires recipients to pay tax for prescribed shortfall supplies, cement and capital goods.
Notification invokes reverse charge under section 9(4) HPGST Act, 2017, requiring the promoter to pay tax on supplies received from unregistered suppliers where such supplies constitute prescribed shortfall purchases for construction projects, and specifically includes cement under chapter heading 2523 and capital goods supplied to promoters for projects taxed at the rates in the earlier state-rate notification; definitions for promoter, project, REP, RREP and FSI are incorporated.
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