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    <title>Amendments in this Department Notification No. 1125-F.T. [1/2017-State Tax (Rate)], dated the 28th June, 2017.</title>
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    <description>A new rate schedule entry applies the reverse charge to supplies of goods (excluding capital goods and cement under the specified tariff heading) made by unregistered persons to promoters for construction projects, rendering the promoter liable to pay State tax; definitions of &quot;promoter&quot;, &quot;project&quot;, &quot;Real Estate Project&quot;, and &quot;Residential Real Estate Project&quot; (with a carpet area threshold for commercial apartments) are provided and the entry overrides more specific tariff classifications where goods satisfy the stated conditions.</description>
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      <description>A new rate schedule entry applies the reverse charge to supplies of goods (excluding capital goods and cement under the specified tariff heading) made by unregistered persons to promoters for construction projects, rendering the promoter liable to pay State tax; definitions of &quot;promoter&quot;, &quot;project&quot;, &quot;Real Estate Project&quot;, and &quot;Residential Real Estate Project&quot; (with a carpet area threshold for commercial apartments) are provided and the entry overrides more specific tariff classifications where goods satisfy the stated conditions.</description>
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