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    <title>Payment on Basis of Reverse Charge Mechanism for supply of Goods and Services</title>
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    <description>Reverse charge obligation requires the promoter to pay tax on supplies from unregistered suppliers that constitute the shortfall from the minimum purchase value required of a promoter for construction projects; this includes specified goods and services, cement under tariff heading 2523, and capital goods supplied for projects taxed under the referenced residential real estate entries, and applies until completion certificate or first occupation.</description>
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      <description>Reverse charge obligation requires the promoter to pay tax on supplies from unregistered suppliers that constitute the shortfall from the minimum purchase value required of a promoter for construction projects; this includes specified goods and services, cement under tariff heading 2523, and capital goods supplied for projects taxed under the referenced residential real estate entries, and applies until completion certificate or first occupation.</description>
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