GST rate notification for supplies to promoters where promoter is recipient under law; tax applies to prescribed construction goods. An amendment inserts an entry taxing supplies of construction-related goods by unregistered persons to promoters when the promoter is liable as recipient under the Meghalaya GST Act, excluding capital goods and cement under the referenced customs heading; it applies to all goods meeting the conditions even if covered elsewhere, defines promoter, project, REP and RREP by reference to the Real Estate (Regulation and Development) Act and links to the related State Tax rate notification, with the amendment effective from the notified commencement date.