Input Tax Credit utilisation allowed for landowner-promoters; IGST classification added for ship repair services under amended notification. The notification permits a landowner-promoter to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the project, and adds maintenance, repair and overhaul services for ships, vessels, engines and components as a notified taxable service under the rate table, with accompanying cross-reference amendments.