Reverse charge on supplies to promoters applies for specified goods from unregistered suppliers under prescribed notification. Entry 452Q inserts a provision in Schedule III (9% rate) making supplies of any goods, other than capital goods and cement under chapter heading 2523, by an unregistered person to a promoter subject to tax payable by the promoter under section 9(4) of the Assam GST Act, 2017 as prescribed in notification No. 07/2019-State Tax (Rate). Definitions of promoter, project, REP and RREP are supplied and the entry applies to all goods meeting these conditions; the amendment is effective from 1 April 2019.
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.
Reverse charge on supplies to promoters applies for specified goods from unregistered suppliers under prescribed notification.
Entry 452Q inserts a provision in Schedule III (9% rate) making supplies of any goods, other than capital goods and cement under chapter heading 2523, by an unregistered person to a promoter subject to tax payable by the promoter under section 9(4) of the Assam GST Act, 2017 as prescribed in notification No. 07/2019-State Tax (Rate). Definitions of promoter, project, REP and RREP are supplied and the entry applies to all goods meeting these conditions; the amendment is effective from 1 April 2019.
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