GST on goods supplied by unregistered persons to promoters taxable where promoter is recipient under integrated GST provisions. Supply of goods (other than capital goods and specified cement) by an unregistered person to a promoter for construction is taxable under GST at the prescribed rate when the promoter is liable to pay tax as recipient under the integrated GST recipient provisions; definitions of promoter, project, REP and RREP are adopted from the Real Estate (Regulation and Development) Act, 2016, and the entry applies to all goods meeting the conditions even if covered elsewhere in the tariff.
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.
GST on goods supplied by unregistered persons to promoters taxable where promoter is recipient under integrated GST provisions.
Supply of goods (other than capital goods and specified cement) by an unregistered person to a promoter for construction is taxable under GST at the prescribed rate when the promoter is liable to pay tax as recipient under the integrated GST recipient provisions; definitions of promoter, project, REP and RREP are adopted from the Real Estate (Regulation and Development) Act, 2016, and the entry applies to all goods meeting the conditions even if covered elsewhere in the tariff.
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