Tax liability on promoter as recipient for supplies by unregistered persons of specified construction goods clarified and made applicable retrospectively. Entry 452Q treats supplies by an unregistered person of goods (excluding capital goods and cement under chapter heading 2523) to a promoter for construction as taxable with the promoter liable as recipient under section 9(4) MP GST Act; it defines 'promoter', 'project', 'REP' and 'RREP' (commercial carpet area of commercial apartments not exceeding fifteen percent) and states the entry applies notwithstanding more specific headings, effective from April first, 2019.
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Tax liability on promoter as recipient for supplies by unregistered persons of specified construction goods clarified and made applicable retrospectively.
Entry 452Q treats supplies by an unregistered person of goods (excluding capital goods and cement under chapter heading 2523) to a promoter for construction as taxable with the promoter liable as recipient under section 9(4) MP GST Act; it defines "promoter", "project", "REP" and "RREP" (commercial carpet area of commercial apartments not exceeding fifteen percent) and states the entry applies notwithstanding more specific headings, effective from April first, 2019.
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