https://www.taxtmi.com/notifications?id=129226 Entry 452Q inserts a 9% Schedule III provision making supplies of goods (excluding capital goods and cement under Customs Tariff chapter heading 2523) by unregistered persons to promoters taxable where the promoter is liable as recipient under the reverse charge mechanism, referencing notification No.49/GST-2. Definitions of promoter, project, REP and RREP follow the Real Estate (Regulation and Development) Act, 2016, and the entry applies despite potentially more specific tariff coverage. The amendment is effective from 1st April, 2019. en-us Sun, 31 Mar 2019 00:00:00 +0530 Tue, 02 Apr 2019 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129226 Entry 452Q inserts a 9% Schedule III provision making supplies of goods (excluding capital goods and cement under Customs Tariff chapter heading 2523) by unregistered persons to promoters taxable where the promoter is liable as recipient under the reverse charge mechanism, referencing notification No.49/GST-2. Definitions of promoter, project, REP and RREP follow the Real Estate (Regulation and Development) Act, 2016, and the entry applies despite potentially more specific tariff coverage. The amendment is effective from 1st April, 2019. Notifications GST - States Sun, 31 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129226