Notify that the registered person shall in respect of supply of goods or services or both an unregistered supplier shall pay tax on reverse charge basis as recipient of such goods or services or both.

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.... No. 556-F.T. Howrah, the 29th day of March, 2019. No. 7/2019-State Tax (Rate) In exercise of the powers conferred by sub-section (4) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor on the recommendations of the Council, is pleased hereby to notify that the registered person specified in column (3) of the table below, shall in respe....

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....ce of completion certificate or first occupation, whichever is earlier) as prescribed in notification No.1135-F.T.[11/ 2017-State Tax (Rate)], dated 28th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial No. (3), published in the Kolkata Gazette, as amended. Promoter. 2. Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) wh....

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....the Table, in notification No. 1135-F.T. [11/ 2017-State Tax (Rate)], dated 28th June, 2017, published in the Kolkata Gazette, as amended. Promoter Explanation. - For the purpose of this notification, - (i) the term "promoter" shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (ii) "pr....