Real estate construction tax rules: promoters must follow new SGST rates, ITC apportionment, and reverse charge obligations. Amendments to Tripura's SGST rate notification (effective 1 April 2019) reclassify construction services in REP and RREP, prescribe distinct state tax rates (some payable only from electronic cash ledger), restrict and apportion input tax credit for construction through project wise formulas in Annexures I and II, mandate an 80% registered supplier threshold (with reverse charge on shortfall and on cement from unregistered suppliers), provide valuation rules where development rights/FSI are transferred, and create a one time promoter option (by 10 May 2019) to pay at specified concessional rates, with new definitions and procedural filing requirements.