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    <title>Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector</title>
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    <description>Amendment inserts tariff entry 452Q prescribing GST treatment where an unregistered person supplies any goods other than capital goods and cement falling under chapter heading 2523 to a promoter for construction of a project, with tax payable by the promoter as recipient; the provision applies even if goods are covered by a more specific tariff heading and defines promoter, project, REP and RREP for application.</description>
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