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of <h1>Assam GST Act: Promoters Must Pay Reverse Charge Tax for Certain Construction Supplies from Unregistered Vendors.</h1> The Assam government issued a notification under the Assam Goods and Services Tax Act, 2017, mandating registered promoters to pay tax on a reverse charge basis for certain supplies from unregistered suppliers. The notification specifies that this applies to goods and services related to construction projects, including cement and capital goods, which fall short of the minimum purchase value required. The notification aligns with earlier regulations and defines terms such as 'promoter' and 'project' according to the Real Estate (Regulation and Development) Act, 2016. This order is effective from April 1, 2019.
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