Reverse charge on supplies to promoters under GST applies where unregistered suppliers supply specified goods to project promoters. The amendment inserts entry 452 into Schedule III treating intra state supplies of goods (excluding capital goods and cement under chapter heading 2523) by an unregistered person to a promoter as taxable where the promoter is liable to pay tax under the reverse charge mechanism; definitions of 'promoter', 'project', REP and RREP are prescribed and the entry applies to 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 under GST applies where unregistered suppliers supply specified goods to project promoters.
The amendment inserts entry 452 into Schedule III treating intra state supplies of goods (excluding capital goods and cement under chapter heading 2523) by an unregistered person to a promoter as taxable where the promoter is liable to pay tax under the reverse charge mechanism; definitions of "promoter", "project", REP and RREP are prescribed and the entry applies to goods meeting these conditions even if covered by a more specific tariff heading.
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