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<h1>Tax liability on promoter as recipient for supplies by unregistered persons of specified construction goods clarified and made applicable retrospectively.</h1> 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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