Supply to promoter by unregistered person triggers promoter's tax liability as recipient under GST for specified real estate goods. The notification inserts entry 452Q in Schedule III to treat supplies of goods, other than capital goods and cement, made by an unregistered person to a promoter as taxable with the promoter liable as the recipient under the Puducherry GST framework; it defines 'promoter', 'project', REP and RREP for application and states the entry applies to all goods satisfying the conditions even if covered by a more specific heading.