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<h1>Jharkhand GST Amendment: New 9% Tax Rate for Unregistered Person Supplies to Promoters in Construction Projects (Entry 452Q.</h1> The Government of Jharkhand has amended Notification No. 1/2017-State Tax (Rate) under the Jharkhand Goods and Services Tax Act, 2017. Effective from April 1, 2019, the amendment inserts a new entry, 452Q, into Schedule III at a 9% tax rate. This entry applies to the supply of goods, excluding capital goods and cement under chapter heading 2523, by unregistered persons to promoters for construction projects. The terms 'promoter,' 'Real Estate Project (REP),' and 'Residential Real Estate Project (RREP)' are defined according to the Real Estate (Regulation and Development) Act, 2016. This amendment follows recommendations from the Council.