Input tax credit transfer for landowner-promoters permitted, and vessel maintenance services newly notified under UTGST. The notification amends the Union Territory GST (Rate) schedule to permit landowner-promoters to utilise input tax credit charged by developer-promoters for tax on apartments supplied by the landowner-promoter in the same project, and to add maintenance, repair and overhaul services for ships, vessels, engines and components to the listed taxable services, with corresponding adjustments to related entries and cross references. The amendment is effective from 2 June 2021.