Reverse charge on construction supplies: promoter must pay tax when receiving specified supplies from unregistered suppliers. Registered promoters must pay tax on a reverse charge basis for specified supplies from unregistered suppliers that constitute the shortfall from the minimum purchases required for a construction project, including specified goods and services, cement (Customs Tariff chapter 2523) forming part of that shortfall, and capital goods supplied to the promoter on which tax is payable at prescribed rates; key terms like promoter, project, REP, RREP and FSI are defined, and the notification is effective from 1 April 2019.