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of <h1>Jammu & Kashmir GST Act 2017: Promoters Must Pay Reverse Charge Tax on Supplies from Unregistered Suppliers for Construction Projects.</h1> The Government of Jammu and Kashmir has issued a notification under the Jammu and Kashmir Goods and Services Tax Act, 2017, specifying that registered promoters must pay tax on a reverse charge basis for certain supplies received from unregistered suppliers. These supplies include goods and services, cement, and capital goods used in construction projects. The notification outlines the specific conditions and categories of supplies subject to this tax obligation. It defines key terms such as 'promoter,' 'project,' 'Real Estate Project (REP),' and 'Residential Real Estate Project (RREP).' The notification is effective from April 1, 2019.
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