GST liability for supplies to promoters: unregistered suppliers' goods to project promoters attract tax payable by the promoter as recipient. Entry 452Q in Schedule III (9%) treats supplies of any goods, excluding capital goods and cement under chapter heading 2523, by an unregistered person to a promoter as taxable with tax payable by the promoter as recipient under the Himachal Pradesh GST regime; key terms are defined by reference to the Real Estate (Regulation and Development) Act, 2016, and the entry applies to all goods meeting these conditions even if covered by a more specific tariff heading.
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.
GST liability for supplies to promoters: unregistered suppliers' goods to project promoters attract tax payable by the promoter as recipient.
Entry 452Q in Schedule III (9%) treats supplies of any goods, excluding capital goods and cement under chapter heading 2523, by an unregistered person to a promoter as taxable with tax payable by the promoter as recipient under the Himachal Pradesh GST regime; key terms are defined by reference to the Real Estate (Regulation and Development) Act, 2016, and the entry applies to all goods meeting these conditions even if covered by a more specific tariff heading.
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