Reverse charge on supplies to promoters: tax applies where promoter is the recipient and unregistered suppliers furnish goods for construction. Amendment inserts an entry in the 9% Schedule prescribing tax on supplies by unregistered persons to a promoter where tax is payable by the promoter under the reverse charge mechanism; excludes capital goods and cement under the referenced tariff heading; and defines promoter, project, REP and RREP per the Real Estate (Regulation and Development) Act, specifying that the entry applies to all goods satisfying these conditions even if covered by a more specific tariff heading.