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<h1>Gujarat GST Act: Reverse Charge Tax on Real Estate Services from Unregistered Suppliers Effective April 1, 2019.</h1> The Government of Gujarat, under the Gujarat Goods and Services Tax Act, 2017, issued a notification effective April 1, 2019, mandating that certain services in the real estate sector be taxed under the Reverse Charge Mechanism (RCM). This applies to registered promoters who receive goods or services from unregistered suppliers. The notification specifies categories such as goods and services constituting shortfalls in minimum value, cement, and capital goods for project construction. The definitions of 'promoter,' 'project,' 'Real Estate Project (REP),' and 'Residential Real Estate Project (RREP)' are aligned with the Real Estate (Regulation and Development) Act, 2016.