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<h1>Rajasthan GST Act: Reverse Charge Tax Mandate for Promoters on Certain Construction Services from Unregistered Suppliers Effective April 2019.</h1> The Government of Rajasthan, under Section 9(4) of the Rajasthan Goods and Services Tax Act, 2017, mandates that certain services be taxed on a reverse charge basis. This applies to registered promoters receiving specific goods or services from unregistered suppliers. The categories include goods and services required for construction projects, cement, and capital goods, as specified in previous notifications. The notification clarifies definitions related to promoters and real estate projects and takes effect from April 1, 2019.