Notification No. 08/2019
Date: March 29, 2019
Subject: Amendment to Notification No. 01/2017–CT (Rate) to levy GST on supplies from unregistered persons to promoters under RCM.
Description:
A new entry 452Q is inserted in Schedule III (9%) covering supply of goods (other than capital goods and cement) by an unregistered person to a promoter, where tax is payable by the promoter under RCM as per Notification 07/2019. This ensures correct rate linkage with RCM liability.
Issued for earlier notification?
Yes — amends Notification No. 01/2017–Central Tax (Rate).