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    <description>A new Schedule III entry imposes tax on supplies of goods (other than capital goods and specified cement) by an unregistered person to a promoter for construction where the promoter is liable to pay tax as recipient under the reverse-charge mechanism; the entry incorporates definitions of promoter, project, REP and RREP drawn from the Real Estate (Regulation and Development) Act and applies to all goods meeting these conditions notwithstanding other tariff classifications.</description>
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