Reverse charge on construction supplies: unregistered suppliers' goods supplied to promoters attract state tax liability on the promoter as recipient. A new entry subjects supplies of any goods, other than capital goods and cement under the specified customs tariff heading, by an unregistered person to a promoter for construction to state tax payable by the promoter as recipient under the reverse charge mechanism; it defines 'promoter', 'project', REP and RREP by reference to the Real Estate (Regulation and Development) Act and states the entry applies to all goods satisfying these conditions even if covered by a more specific tariff description.