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    <title>Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.</title>
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    <description>Inserts an IGST notification entry covering supplies of goods (excluding capital goods and cement under chapter heading 2523) by unregistered persons to promoters for construction of projects where the promoter is liable to pay tax as recipient; clarifies applicability even if goods are covered elsewhere and defines &quot;promoter&quot;, &quot;project&quot;, &quot;Real Estate Project (REP)&quot; and &quot;Residential Real Estate Project (RREP)&quot; as per the Real Estate (Regulation and Development) Act for the purposes of the entry.</description>
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