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of <h1>Delhi Finance Dept: Promoters Must Pay Reverse Charge Tax on Certain Construction Supplies from Unregistered Suppliers.</h1> The notification, issued by the Finance Department of Delhi, mandates that registered promoters must pay tax on a reverse charge basis for specific 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 categories include general supplies, cement, and capital goods used in construction. The notification aligns with the Delhi Goods and Services Tax Act, 2017, and is effective from April 1, 2019. Definitions for terms like 'promoter' and 'project' are provided in accordance with the Real Estate (Regulation and Development) Act, 2016.
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