As per Notification 7/2019 CT (R) Promotors/Developer availing Goods & Service from Unregistered Person is under RCM . The 80% procurement of Input (Goods) ,Input Services other than capital goods & cement shall be from registered person & any short fall need to be paid by Promotor/Developer under RCM.
Note : Capital Goods & cement must be procured 100% from Registered dealer , any short fall need be paid under RCM. procurement of 100% cement is effective from 1/10/2019 vide Notification 24/2019 CT (r)