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    <title>Seeks to amend notification No. F.NO.FIN/REV3/GST(Pt-1) “D”, 30th June,2017</title>
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    <description>Amendment adds Schedule III entry 452Q imposing a 9% GST classification where supplies of goods (excluding capital goods and cement under the specified customs heading) by an unregistered person to a promoter for construction are subject to tax payable by the promoter under sub section 4 of section 9. Definitions align with the Real Estate (Regulation and Development) Act for &quot;promoter&quot; and &quot;Real Estate Project,&quot; define &quot;Residential Real Estate Project&quot; by commercial carpet area, and clarify the entry applies despite more specific tariff coverage.</description>
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      <description>Amendment adds Schedule III entry 452Q imposing a 9% GST classification where supplies of goods (excluding capital goods and cement under the specified customs heading) by an unregistered person to a promoter for construction are subject to tax payable by the promoter under sub section 4 of section 9. Definitions align with the Real Estate (Regulation and Development) Act for &quot;promoter&quot; and &quot;Real Estate Project,&quot; define &quot;Residential Real Estate Project&quot; by commercial carpet area, and clarify the entry applies despite more specific tariff coverage.</description>
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