Real estate GST: new itemised tax rates, ITC allocation formulas, and reverse charge rules for construction services. Amendment prescribes new itemised GST treatment for construction services in REPs/RREPs effective 1 April 2019: separate categories for affordable and other residential and commercial apartments; timing and valuation of supply tied to completion certificate or first occupation; central tax to be paid in cash at prescribed rates where applicable; inclusion of supplies from unregistered persons to promoters under reverse charge; an 80% registered supplier procurement threshold with reverse charge consequences for shortfalls and cement; project wise ITC allocation rules and formulae (Tx = T - Te) in Annexures; and a one time option form to elect alternate central tax rates by 10 May 2019.