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    <title>Notify certain services to be taxed under RCM under Section 9(4) of the HGST Act, 2017</title>
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    <description>Notification under s.9(4) of the Haryana GST Act notifies specified supplies received from unregistered suppliers that attract tax under the reverse charge mechanism payable by the recipient. It lists: shortfall supplies a promoter must procure for a project, cement under chapter 2523 constituting such shortfall, and capital goods supplied to a promoter for construction where tax is payable at prescribed rates. Definitions of promoter, project, REP, RREP and Floor Space Index are provided. The notification is effective from 1 April 2019.</description>
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