CGST rate framework for real estate: differentiated rates, ITC allocation, reverse charge and one time promoter option clarified. Prescribes differentiated CGST entries and conditions for construction services in REP and RREP, establishes a one time option for promoters in ongoing projects to elect specified tax rates, requires certain central tax to be paid from electronic cash ledger, restricts ITC unless procurement from registered suppliers meets a threshold, treats supplies from unregistered persons (notably cement) as reverse charge liabilities, and provides project wise formulas and reporting obligations for computing transitional ITC (Te) and reversal or claim (Tx).