This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting a new entry under Schedule III (18%) to prescribe the applicable IGST rate on supplies of goods (other than capital goods and cement) made by unregistered persons to promoters for construction of real estate projects, where tax is payable by the promoter under reverse charge as notified under Notification No. 07/2019. It ensures uniform rate application for such supplies.

Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).