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    <title>To notify certain services to be taxed under RCM under section 9(4) of GGST Act for real estate sector</title>
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    <description>Notification under section 9(4) notifies a reverse charge on promoters for supplies received from unregistered suppliers that constitute the shortfall from minimum purchases required for construction, including specified goods and services (excluding certain land lease and development rights services), cement in the relevant tariff heading, and capital goods supplied for construction on which tax is payable at the prescribed rates; definitions of promoter, project, REP, RREP and FSI are adopted from the Real Estate (Regulation and Development) Act.</description>
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      <description>Notification under section 9(4) notifies a reverse charge on promoters for supplies received from unregistered suppliers that constitute the shortfall from minimum purchases required for construction, including specified goods and services (excluding certain land lease and development rights services), cement in the relevant tariff heading, and capital goods supplied for construction on which tax is payable at the prescribed rates; definitions of promoter, project, REP, RREP and FSI are adopted from the Real Estate (Regulation and Development) Act.</description>
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