Real estate construction: promoters face revised SGST rates and detailed ITC transition, sourcing and reverse-charge rules from April 1, 2019. Revises State Tax (Rate) entries and adds conditions for construction services in REPs and RREPs effective 1 April 2019, prescribing differentiated tax rates for affordable residential, other residential and commercial apartments, requiring cash payment from electronic cash ledger for certain supplies, imposing an 80% registered-supplier sourcing threshold with reverse-charge consequences for shortfalls (and specific reverse-charge on cement from unregistered persons), and setting detailed project-wise formulas and reporting obligations for computing Input Tax Credit attributable to residential and commercial portions with a one-time option mechanism for ongoing projects.