https://www.taxtmi.com/notifications?id=129181 Notification under section 5(4) IGST Act requires the recipient to pay tax on reverse charge basis for supplies from unregistered suppliers to a promoter: (i) shortfall supplies required under prior rate notification (excluding certain development rights, long term leases and FSI transactions); (ii) cement falling under the specified Customs Tariff chapter; and (iii) capital goods supplied for construction of projects taxed at prescribed concessional rates. Definitions for promoter, project, REP, RREP and FSI are provided and the notification states its effective date. en-us Fri, 29 Mar 2019 00:00:00 +0530 Tue, 01 Oct 2019 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129181 Notification under section 5(4) IGST Act requires the recipient to pay tax on reverse charge basis for supplies from unregistered suppliers to a promoter: (i) shortfall supplies required under prior rate notification (excluding certain development rights, long term leases and FSI transactions); (ii) cement falling under the specified Customs Tariff chapter; and (iii) capital goods supplied for construction of projects taxed at prescribed concessional rates. Definitions for promoter, project, REP, RREP and FSI are provided and the notification states its effective date. Notifications GST Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129181