Reverse charge on supplies to promoters for real estate projects: tax liability shifted to promoter for unregistered supplier transactions. A new Schedule III entry notifies that supplies of goods (excluding capital goods and certain cement) by an unregistered person to a promoter for construction are subject to tax payable by the promoter under the reverse charge mechanism; definitions of promoter, project, REP and RREP are as per the Real Estate (Regulation and Development) Act, 2016, and the entry applies to goods meeting these conditions even if covered elsewhere. The amendment is effective from 1 April 2019.