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<h1>Bihar GST Update: New 9% Tax Rate for Goods Supplied by Unregistered Persons to Promoters for Construction Projects.</h1> The notification amends Notification No. 1/2017-State Tax (Rate) dated June 29, 2017, under the Bihar Goods and Services Tax Act, 2017. Effective April 1, 2019, it introduces a new entry, 452Q, in Schedule III at a 9% rate. It applies to supplies of goods, excluding capital goods and cement under chapter heading 2523, by unregistered persons to promoters for construction projects. The promoter is defined as per the Real Estate (Regulation and Development) Act, 2016. The amendment specifies that it covers Real Estate Projects (REP) and Residential Real Estate Projects (RREP), with specific conditions outlined.