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<h1>Gujarat Amends Real Estate Tax: 9% on Goods by Unregistered Suppliers to Promoters, Effective April 2019, Entry 452Q.</h1> The Government of Gujarat has amended Notification No. 1-2017 State Tax (Rate) to specify the tax rate for certain goods in the real estate sector, effective April 1, 2019. Under this amendment, an entry labeled '452Q' is added to Schedule III, specifying a 9% tax rate on supplies of goods (excluding capital goods and cement) by unregistered persons to promoters for construction projects. This tax is payable by the promoter as the recipient. The terms 'promoter,' 'Real Estate Project (REP),' and 'Residential Real Estate Project (RREP)' are defined according to the Real Estate (Regulation and Development) Act, 2016.