Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Jammu & Kashmir GST Amendment: Promoters to Pay Tax on Goods Supplied by Unregistered Persons for Construction Projects.</h1> The Government of Jammu and Kashmir issued an amendment to Notification No. SRO-GST-1, dated July 8, 2017, under the Jammu and Kashmir Goods and Services Tax Act, 2017. Effective from April 1, 2019, this amendment adds a new entry, 452Q, to Schedule III-9%. It specifies that unregistered persons supplying goods (excluding capital goods and cement under chapter heading 2523) to a promoter for construction projects must have the tax paid by the promoter as the recipient. Definitions for terms like 'promoter,' 'project,' 'Real Estate Project (REP),' and 'Residential Real Estate Project (RREP)' are provided, aligning with the Real Estate (Regulation and Development) Act, 2016.