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<h1>Uttarakhand GST Act Requires Promoters to Pay Reverse Charge Tax on Unregistered Supplies for Construction Projects.</h1> The Government of Uttarakhand, under the Uttarakhand Goods and Services Tax Act, 2017, mandates that registered promoters must pay tax on a reverse charge basis for certain goods and services received from unregistered suppliers. This applies to supplies that fall short of the minimum required value for construction projects within a financial year, as outlined in a previous notification. The specified categories include general supplies, cement, and capital goods. The terms 'promoter,' 'project,' 'Real Estate Project (REP),' and 'Residential Real Estate Project (RREP)' are defined according to the Real Estate (Regulation and Development) Act, 2016. This notification is effective from April 1, 2019.