GST applicability on goods supplied by unregistered persons to promoters for construction, with promoter liable as recipient. Supplies of goods (excluding capital goods and cement under the specified tariff heading) by unregistered persons to promoters for construction are subject to GST where tax is payable by the promoter as recipient under the Integrated GST provisions; the entry applies to all goods meeting the prescribed conditions even if covered elsewhere, and key terms-promoter, project, REP, and RREP-are defined by reference to the Real Estate (Regulation and Development) Act.
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 applicability on goods supplied by unregistered persons to promoters for construction, with promoter liable as recipient.
Supplies of goods (excluding capital goods and cement under the specified tariff heading) by unregistered persons to promoters for construction are subject to GST where tax is payable by the promoter as recipient under the Integrated GST provisions; the entry applies to all goods meeting the prescribed conditions even if covered elsewhere, and key terms-promoter, project, REP, and RREP-are defined by reference to the Real Estate (Regulation and Development) Act.
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