Reverse charge on cement applies to recipients for supplies from unregistered suppliers under the amended notification. Amendment substitutes the entry at serial number 2 to specify 'Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975' as covered by the reverse charge provision; the amendment is made under sub section (4) of section 9 of the State GST Act and is deemed to have come into force on 1 October 2019, making recipients of such supplies from unregistered suppliers liable to pay tax on reverse charge basis and subjecting them to all provisions of the Act as if they were the person liable for tax.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge on cement applies to recipients for supplies from unregistered suppliers under the amended notification.
Amendment substitutes the entry at serial number 2 to specify "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975" as covered by the reverse charge provision; the amendment is made under sub section (4) of section 9 of the State GST Act and is deemed to have come into force on 1 October 2019, making recipients of such supplies from unregistered suppliers liable to pay tax on reverse charge basis and subjecting them to all provisions of the Act as if they were the person liable for tax.
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