Supply of goods to promoter: GST liability shifts to promoter as recipient for supplies from unregistered persons. A new Schedule entry renders supply of goods by an unregistered person to a promoter taxable where the promoter is liable to pay tax as recipient; it excludes capital goods and specific cement, applies to goods used in construction of a REP or RREP, and incorporates definitions of 'promoter', 'project', 'REP' and 'RREP' from the Real Estate (Regulation and Development) Act, with a provision that the entry applies even if goods fall under more specific tariff headings.
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.
Supply of goods to promoter: GST liability shifts to promoter as recipient for supplies from unregistered persons.
A new Schedule entry renders supply of goods by an unregistered person to a promoter taxable where the promoter is liable to pay tax as recipient; it excludes capital goods and specific cement, applies to goods used in construction of a REP or RREP, and incorporates definitions of "promoter", "project", "REP" and "RREP" from the Real Estate (Regulation and Development) Act, with a provision that the entry applies even if goods fall under more specific tariff headings.
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