Reverse charge mechanism shifts GST liability to promoters for specified shortfall supplies and construction related goods received from unregistered suppliers. Notification requires specified registered recipients, namely promoters, to pay tax under the reverse charge mechanism for (i) supplies constituting the shortfall from the minimum value of goods or services a promoter must procure for a project, (ii) cement falling under customs tariff chapter 2523 that constitutes such shortfall, and (iii) capital goods supplied to a promoter for construction of a project where tax is payable at the rates referenced in the prior notification.