Reverse charge on supplies to promoter: goods from unregistered suppliers taxed with liability on the promoter. Entry 452Q inserts a 9% Schedule provision making the promoter liable under the reverse charge mechanism for supplies of any goods (other than capital goods and certain cement) made by an unregistered person to a promoter for construction of a real estate project, as prescribed under section 9(4) of the Rajasthan GST Act and corresponding central notification; definitions of promoter, project, REP and RREP are specified and the entry applies even if more specific headings exist.
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 promoter: goods from unregistered suppliers taxed with liability on the promoter.
Entry 452Q inserts a 9% Schedule provision making the promoter liable under the reverse charge mechanism for supplies of any goods (other than capital goods and certain cement) made by an unregistered person to a promoter for construction of a real estate project, as prescribed under section 9(4) of the Rajasthan GST Act and corresponding central notification; definitions of promoter, project, REP and RREP are specified and the entry applies even if more specific headings exist.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
