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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Odisha GST Act: Promoters Must Pay Reverse Charge Tax on Supplies from Unregistered Suppliers for Construction Projects.</h1> The Odisha State Government, under Section 9(4) of the Odisha Goods and Services Tax Act, 2017, mandates that promoters receiving certain goods or services from unregistered suppliers must pay tax on a reverse charge basis. This applies to supplies related to construction projects, including goods and services, cement, and capital goods, as specified in previous government notifications. The notification defines key terms such as 'promoter,' 'project,' 'Real Estate Project,' 'Residential Real Estate Project,' and 'floor space index.' This regulation is effective from April 1, 2019, as per the order issued by the Finance Department.
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