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    <description>The amendment inserts entry 452 into Schedule III treating intra state supplies of goods (excluding capital goods and cement under chapter heading 2523) by an unregistered person to a promoter as taxable where the promoter is liable to pay tax under the reverse charge mechanism; definitions of &quot;promoter&quot;, &quot;project&quot;, REP and RREP are prescribed and the entry applies to goods meeting these conditions even if covered by a more specific tariff heading.</description>
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