Supply by unregistered person to promoter triggers notified GST treatment for specified real estate goods under amended tariff entry. Amendment inserts tariff entry 452Q prescribing GST treatment where an unregistered person supplies any goods other than capital goods and cement falling under chapter heading 2523 to a promoter for construction of a project, with tax payable by the promoter as recipient; the provision applies even if goods are covered by a more specific tariff heading and defines promoter, project, REP and RREP for application.