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of <h1>Jharkhand GST Update: Reverse Charge Tax Now Applies to Promoters Using Unregistered Suppliers for Construction Projects u/s 9(4.</h1> The Government of Jharkhand, under Section 9(4) of the Jharkhand Goods and Services Tax Act, 2017, mandates that certain services be taxed on a reverse charge basis. This applies to registered promoters receiving goods or services from unregistered suppliers for construction projects. The specified categories include goods and services that fall short of the minimum value required, cement under chapter heading 2523, and capital goods. The notification is effective from April 1, 2019, and aligns with previous notifications, defining terms like 'promoter' and 'project' per the Real Estate (Regulation and Development) Act, 2016.
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