Construction services: revised state GST rates, restricted ITC rules, 80% registered supplier threshold and reverse charge on cement. The notification restructures taxable entries for construction services and prescribes differential state tax rates (notably 0.75% for specified affordable apartments and 3.75% for various non affordable residential and commercial constructions) effective 1 April 2019, subject to conditions on receipt of consideration and completion. It restricts input tax credit availability and prescribes project wise formulas (Annexures I & II) to compute transitional ITC allocations between residential and commercial portions, requires 80% procurement from registered suppliers or payment on shortfall (including reverse charge on cement from unregistered suppliers), and provides a one time option procedure for ongoing projects (form and deadline 10 May 2019).