Reverse charge on supplies to promoters where unregistered suppliers deliver non-capital goods, shifting GST liability to promoter. The amendment inserts entry 452Q into Schedule III (9%) establishing a reverse charge where promoters must pay GST as recipients for supplies by unregistered persons of goods (excluding capital goods and cement) to promoters on Real Estate Projects. It defines 'promoter,' 'project,' REP and RREP per the Real Estate (Regulation and Development) Act, 2016, and provides that the entry applies to all goods meeting the conditions even if covered by a more specific tariff heading.