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<h1>Punjab GST Act: Reverse Charge Tax Applies to Real Estate Promoters for Certain Supplies from April 2019.</h1> The Government of Punjab has issued a notification under the Punjab Goods and Services Tax Act, 2017, requiring registered persons or unregistered suppliers to pay tax on a reverse charge basis for certain goods and services. This applies to promoters in the real estate sector for specific supplies, including shortfalls in minimum required purchases for construction projects, cement, and capital goods. The notification, effective from April 1, 2019, specifies that the reverse charge mechanism applies to transactions involving unregistered suppliers, with the promoter being the recipient responsible for the tax. Definitions for terms such as 'promoter' and 'real estate project' are provided in accordance with relevant legislation.