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<h1>Reverse charge on construction supplies: unregistered suppliers to promoters now taxable with promoter liable as recipient.</h1> Insertion of entry 452Q in Schedule III (9%) makes supply of any goods, other than capital goods and cement under Customs Tariff chapter 2523, by an unregistered person to a promoter taxable where the promoter is liable to pay tax as recipient under the reverse charge mechanism. 'Promoter' adopts the Real Estate (Regulation and Development) Act definition; 'project' means REP or RREP; RREP limits commercial carpet area to not more than 15% of total carpet area. The entry applies to goods satisfying these conditions even if covered by a more specific tariff heading.
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