Reverse charge mechanism requires promoters to pay tax on specified real estate supplies from unregistered suppliers. Registered promoters are required to pay tax under the reverse charge mechanism for specified goods and services received from unregistered suppliers that constitute the shortfall from the minimum value of inputs a promoter must purchase for construction of a project; this includes specified supplies identified in the earlier notification, cement under the relevant tariff heading when forming such shortfall, and capital goods supplied to promoters where tax is payable at the prescribed rate, with defined terms for promoter, project, and FSI and application of Kerala SGST provisions to the recipient as the person liable.