Construction services now subject to specified state tax rates with cash payment requirements and restricted input tax credit rules. The notification amends the earlier G.O. to prescribe distinct Table entries and specified state tax rates (notably 0.75% and 3.75% for select construction services) effective 1 April 2019, conditions the cash payment of state tax and strict limits on Input Tax Credit (ITC) except as prescribed in Annexure I (REP other than RREP) and Annexure II (RREP), requires project wise calculation and payment or reversal of ITC attributable to post transition supplies, imposes an 80% registered supplier sourcing threshold with reverse charge treatment for shortfalls and for cement from unregistered persons, creates recipient liability rules where development rights/FSI are transferred for construction, mandates electronic reporting and a one time option form for promoters to elect prescribed rates by 10 May 2019, and inserts definitions and computational rules to implement these obligations.