Reverse charge on supplies to promoter: unregistered persons supplying specified goods attract recipient liability. Amendment adds Schedule III entry 452Q imposing a 9% GST classification where supplies of goods (excluding capital goods and cement under the specified customs heading) by an unregistered person to a promoter for construction are subject to tax payable by the promoter under sub section 4 of section 9. Definitions align with the Real Estate (Regulation and Development) Act for 'promoter' and 'Real Estate Project,' define 'Residential Real Estate Project' by commercial carpet area, and clarify the entry applies despite more specific tariff coverage.
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Reverse charge on supplies to promoter: unregistered persons supplying specified goods attract recipient liability.
Amendment adds Schedule III entry 452Q imposing a 9% GST classification where supplies of goods (excluding capital goods and cement under the specified customs heading) by an unregistered person to a promoter for construction are subject to tax payable by the promoter under sub section 4 of section 9. Definitions align with the Real Estate (Regulation and Development) Act for "promoter" and "Real Estate Project," define "Residential Real Estate Project" by commercial carpet area, and clarify the entry applies despite more specific tariff coverage.
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