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    <description>Entry 452Q treats supplies by an unregistered person of goods (excluding capital goods and cement under chapter heading 2523) to a promoter for construction as taxable with the promoter liable as recipient under section 9(4) MP GST Act; it defines &quot;promoter&quot;, &quot;project&quot;, &quot;REP&quot; and &quot;RREP&quot; (commercial carpet area of commercial apartments not exceeding fifteen percent) and states the entry applies notwithstanding more specific headings, effective from April first, 2019.</description>
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      <description>Entry 452Q treats supplies by an unregistered person of goods (excluding capital goods and cement under chapter heading 2523) to a promoter for construction as taxable with the promoter liable as recipient under section 9(4) MP GST Act; it defines &quot;promoter&quot;, &quot;project&quot;, &quot;REP&quot; and &quot;RREP&quot; (commercial carpet area of commercial apartments not exceeding fifteen percent) and states the entry applies notwithstanding more specific headings, effective from April first, 2019.</description>
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