<h1>GST on construction services: differentiated rates and input credit restrictions require promoters to track registered supplies and pay reverse charge.</h1> The notification prescribes differentiated integrated GST rates for categories of construction services supplied by promoters and conditions for their application, including cash payment mandates for certain rates, limits and attribution rules on input tax credit, and a requirement to debit equivalent ITC for construction where time of supply is on or after the prescribed date. It mandates that a specified majority of inputs be procured from registered suppliers, subjects shortfalls and cement received from unregistered persons to reverse charge, requires project wise accounting and reporting of ineligible credit, and sets valuation rules for supplies involving transfer of land or development rights.