Reverse charge on supplies to promoters applies to unregistered suppliers of specified construction goods for real estate projects. A new rate schedule entry applies the reverse charge to supplies of goods (excluding capital goods and cement under the specified tariff heading) made by unregistered persons to promoters for construction projects, rendering the promoter liable to pay State tax; definitions of 'promoter', 'project', 'Real Estate Project', and 'Residential Real Estate Project' (with a carpet area threshold for commercial apartments) are provided and the entry overrides more specific tariff classifications where goods satisfy the stated conditions.