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of <h1>Madhya Pradesh GST Act Amended: New Entry 452Q Taxing Construction Supplies by Unregistered Persons Effective April 2019.</h1> The Madhya Pradesh State Government has amended Notification No. FA-3-33-2017-1-V(42) dated June 29, 2017, under the Madhya Pradesh Goods and Services Tax Act, 2017. The amendment introduces a new entry, 452Q, in Schedule III-9%, applicable from April 1, 2019. It specifies that the supply of goods, excluding capital goods and cement, by unregistered persons to promoters for construction projects will be taxed under section 9(4) of the Act. Definitions for 'Promoter,' 'Real Estate Project (REP),' and 'Residential Real Estate Project (RREP)' are provided as per the Real Estate (Regulation and Development) Act, 2016.
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