Amendments in the Notification of the Government of Tripura in the Finance Department, No. 1/2017-State Tax (Rate), dated the 29th June, 2017. - 08/2019-State Tax (Rate) - Tripura SGST
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Reverse charge on supplies by unregistered person to promoter: promoter bears state GST liability for construction-related goods. Entry 452Q taxes supplies of goods (other than capital goods and specified cement) by an unregistered person to a promoter where the promoter is liable to pay tax under the reverse charge mechanism; it applies to goods for construction of a Real Estate Project or Residential Real Estate Project, and defines 'promoter', 'project', 'Real Estate Project (REP)' and 'Residential Real Estate Project (RREP)' for the entry's application.
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 by unregistered person to promoter: promoter bears state GST liability for construction-related goods.
Entry 452Q taxes supplies of goods (other than capital goods and specified cement) by an unregistered person to a promoter where the promoter is liable to pay tax under the reverse charge mechanism; it applies to goods for construction of a Real Estate Project or Residential Real Estate Project, and defines "promoter", "project", "Real Estate Project (REP)" and "Residential Real Estate Project (RREP)" for the entry's application.
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