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Amendment in the Government of Punjab, Department of Excise and Taxation, Notification S.O.16/P.A.5/2017/S.9/2017, dated the 30th June, 2017. - S.O.78/P.A.5/2017/Ss.9 and 15/Amd./2019 - Punjab SGST
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Reverse charge on supplies to promoters by unregistered sellers makes promoter liable for tax on construction inputs. The amendment inserts an entry making supplies of goods (other than capital goods and cement under chapter heading 2523) by an unregistered person to a promoter for construction subject to tax with the promoter liable as recipient under the reverse charge mechanism, applying to all goods meeting these conditions even if they fall under a more specific tariff classification.
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 by unregistered sellers makes promoter liable for tax on construction inputs.
The amendment inserts an entry making supplies of goods (other than capital goods and cement under chapter heading 2523) by an unregistered person to a promoter for construction subject to tax with the promoter liable as recipient under the reverse charge mechanism, applying to all goods meeting these conditions even if they fall under a more specific tariff classification.
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