Reverse charge liability on promoters for certain construction related supplies received from unregistered suppliers, including cement and capital goods. Notification under Section 9(4) of the Odisha GST Act requires promoters to pay tax on a reverse charge basis for supplies received from unregistered suppliers where such supplies constitute the shortfall from the minimum mandatory purchases for construction projects, and specifically for cement (Customs chapter 2523) and capital goods supplied for construction of projects taxed at prescribed rates; definitions of promoter, project, REP, RREP and FSI are supplied.