Reverse charge on supplies to promoters for real estate projects makes promoters liable for GST on such unregistered supplies. A new Schedule III entry subjects supplies of any goods (excluding capital goods and cement under the specified customs chapter) by unregistered persons to a promoter to tax payable by the promoter under the reverse charge mechanism; definitions adopt RERA meanings for promoter, Real Estate Project (REP), and Residential Real Estate Project (RREP), with RREP limited by commercial carpet area, and the entry applies to all goods meeting these conditions even if covered by a more specific tariff heading.
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 for real estate projects makes promoters liable for GST on such unregistered supplies.
A new Schedule III entry subjects supplies of any goods (excluding capital goods and cement under the specified customs chapter) by unregistered persons to a promoter to tax payable by the promoter under the reverse charge mechanism; definitions adopt RERA meanings for promoter, Real Estate Project (REP), and Residential Real Estate Project (RREP), with RREP limited by commercial carpet area, and the entry applies to all goods meeting these conditions even if covered by a more specific tariff heading.
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