Supply to promoter: tax payable by promoter where unregistered suppliers provide construction goods under prescribed GST conditions. Insertion of a 9% Schedule III entry providing that supply of any goods (excluding capital goods and cement under customs heading 2523) by an unregistered person to a promoter for construction of a project is taxable with tax payable by the promoter as recipient under sub-section (4) of section 9 of the Jharkhand GST Act, subject to conditions prescribed in notification No. 07/2019-State Tax (Rate). The entry applies to goods meeting these conditions even if they fall under a more specific tariff heading and defines promoter, REP and RREP by reference to the Real Estate (Regulation and Development) Act, 2016.
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Provisions expressly mentioned in the judgment/order text.
Supply to promoter: tax payable by promoter where unregistered suppliers provide construction goods under prescribed GST conditions.
Insertion of a 9% Schedule III entry providing that supply of any goods (excluding capital goods and cement under customs heading 2523) by an unregistered person to a promoter for construction of a project is taxable with tax payable by the promoter as recipient under sub-section (4) of section 9 of the Jharkhand GST Act, subject to conditions prescribed in notification No. 07/2019-State Tax (Rate). The entry applies to goods meeting these conditions even if they fall under a more specific tariff heading and defines promoter, REP and RREP by reference to the Real Estate (Regulation and Development) Act, 2016.
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