UTGST liability for supplies to promoters: tax applies where unregistered suppliers deliver goods to promoters who are recipient-liable. Inserts a Schedule III entry prescribing UTGST treatment for supplies of any goods, other than capital goods and cement under the specified tariff heading, by an unregistered person to a promoter where the promoter is liable to pay tax as recipient; defines promoter, project, REP and RREP by reference to the Real Estate (Regulation and Development) Act and states the entry applies to all goods meeting these conditions even if covered elsewhere.