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    <title>Notify that the registered person or unregistered supplier shall pay tax on reverse charge basis as recipient of such goods or services or both.</title>
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      <description>Notification imposes reverse charge liability on promoters for specified supplies received from unregistered suppliers, covering shortfall supplies required by an earlier Punjab notification, specified cement supplies, and capital goods supplied for construction; it aligns key terms with the Real Estate (Regulation and Development) Act and defines project and FSI, and takes effect from the stated operative date.</description>
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