Applicant not a promoter; no RCM liability on M-sand, P-sand, blue metal, boulders, hollow bricks per Notification 7/2019 and s.9(3)/9(4)
Case-Laws
GST
AAR held that the Applicant is not a “Promoter” and therefore does not fall within Notification No. 7/2019-CT(Rate); the goods received (M-sand, P-sand, blue metal, boulders, hollow bricks) from unregistered suppliers are neither notified under section 9(3) nor does the Applicant's activity fall within the scope of section 9(4). Conseque
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