Reverse charge on promoters for unregistered-supplier supplies in real estate projects, covering shortfall purchases, cement and capital goods. The notification imposes the reverse charge obligation on a registered promoter to pay tax for supplies received from unregistered suppliers where such supplies comprise: the shortfall from the promoter's prescribed minimum purchases for construction, cement falling under chapter 2523 constituting that shortfall, and capital goods supplied for construction on which tax is payable at the prescribed project rates; it also defines promoter, project, RREP and FSI for application.