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of <h1>Himachal Pradesh GST Act: Registered Promoters to Pay Tax on Services from Unregistered Suppliers Under RCM.</h1> The Himachal Pradesh government, under the Himachal Pradesh Goods and Services Tax Act, 2017, has issued a notification requiring certain services to be taxed under the Reverse Charge Mechanism (RCM). Effective from April 1, 2019, registered promoters are required to pay tax on services received from unregistered suppliers. This applies to specific supplies, including shortfalls in goods or services for construction projects, cement, and capital goods, as outlined in previous notifications. The terms 'promoter,' 'project,' 'Real Estate Project,' and 'Residential Real Estate Project' are defined according to the Real Estate (Regulation and Development) Act, 2016.
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