{"id":72409,"date":"2025-08-25T08:40:37","date_gmt":"2025-08-25T03:10:37","guid":{"rendered":""},"modified":"2025-08-25T08:40:37","modified_gmt":"2025-08-25T03:10:37","slug":"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","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72409","title":{"rendered":"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)"},"content":{"rendered":"<p>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)<br \/>Case-Laws<br \/>GST<br \/>AAR held that the Applicant is not a &#8220;Promoter&#8221; 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&#39;s activity fall within the scope of section 9(4). Conseque<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91892\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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-LawsGSTAAR held that the Applicant is not a &#8220;Promoter&#8221; and therefore does not fall within Notification No. 7\/2019<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72409","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72409","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72409"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72409\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}