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    <title>Notify certain services to be taxed under RCM under Section 9(4) of the Goa Goods and Services Tax Act, 2017</title>
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    <description>Notification applies the reverse charge mechanism under section 9(4) to make promoters liable to pay GST on supplies from unregistered suppliers that constitute the shortfall from prescribed minimum procurements for a project, on cement constituting such shortfall, and on capital goods supplied to a promoter for construction of a project taxed at prescribed rates; key terms such as promoter, project, Residential Real Estate Project and floor space index are defined, and the notification takes effect from 1 April 2019.</description>
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      <description>Notification applies the reverse charge mechanism under section 9(4) to make promoters liable to pay GST on supplies from unregistered suppliers that constitute the shortfall from prescribed minimum procurements for a project, on cement constituting such shortfall, and on capital goods supplied to a promoter for construction of a project taxed at prescribed rates; key terms such as promoter, project, Residential Real Estate Project and floor space index are defined, and the notification takes effect from 1 April 2019.</description>
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