Goods and Services Tax on real estate construction: revised state-tax rates and ITC transition rules for promoters. Amendments restructure State-tax rates and conditions for construction services in REP and RREP, specifying reduced cash-paid rates for affordable apartments and higher rates for other categories, with an option for ongoing projects to elect higher rates. They restrict ITC availability except as permitted in Annexures I and II, prescribe project-wise transitional ITC adjustment (Tx = T - Te) using area, booking, invoicing and completion factors, impose an 80% registered-supplier procurement threshold with reverse-charge on shortfalls and cement from unregistered suppliers, and set compliance, reporting and one-time option procedures, effective 1 April 2019.