Tax classification for construction services: revised GST rates, restricted ITC and reverse charge rules for promoters. The notification amends the State GST rate schedule for construction services, distinguishing rates and conditions for affordable residential, other residential and commercial apartments and composite works contracts; mandates cash payment of central tax for certain reduced rate supplies; restricts and prescribes calculation of input tax credit attributable to construction through project wise methodologies in Annexures I and II using carpet area, bookings, invoicing and percentage completion factors; imposes reverse charge liability for certain supplies from unregistered persons and requires project wise accounting, electronic reporting and specified forms for option exercise and transitional adjustments.