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    <title>Seeks to amend Notification No. 1/2017-State Tax (Rate), dated the 30th June, 2017</title>
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    <description>Inserts a new 9% rate entry in Schedule III covering supply of goods by an unregistered person to a promoter where tax is payable by the promoter as recipient under the reverse charge mechanism; excludes capital goods and cement under the specified tariff heading; defines promoter, project, Real Estate Project, and Residential Real Estate Project; and provides that the entry applies to all goods satisfying these conditions even if a more specific tariff provision exists.</description>
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