Taxation of supplies to promoters: unregistered suppliers' goods taxed on the promoter under reverse charge GST rules. Inserts a new 9% rate entry in Schedule III covering supply of goods by an unregistered person to a promoter where tax is payable by the promoter as recipient under the reverse charge mechanism; excludes capital goods and cement under the specified tariff heading; defines promoter, project, Real Estate Project, and Residential Real Estate Project; and provides that the entry applies to all goods satisfying these conditions even if a more specific tariff provision exists.
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.
Taxation of supplies to promoters: unregistered suppliers' goods taxed on the promoter under reverse charge GST rules.
Inserts a new 9% rate entry in Schedule III covering supply of goods by an unregistered person to a promoter where tax is payable by the promoter as recipient under the reverse charge mechanism; excludes capital goods and cement under the specified tariff heading; defines promoter, project, Real Estate Project, and Residential Real Estate Project; and provides that the entry applies to all goods satisfying these conditions even if a more specific tariff provision exists.
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