GST notification amends input tax credit and ship repair service entries under Uttar Pradesh tax rules. Amends an existing Uttar Pradesh GST notification by inserting an additional condition in the real estate supply framework so that a landowner-promoter may utilise the credit of tax charged by a developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project. The notification also expands the rate entry for maintenance, repair or overhaul services in respect of ships and other vessels, including their engines and other components or parts, and applies the prescribed rate to the newly added item.
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Provisions expressly mentioned in the judgment/order text.
GST notification amends input tax credit and ship repair service entries under Uttar Pradesh tax rules.
Amends an existing Uttar Pradesh GST notification by inserting an additional condition in the real estate supply framework so that a landowner-promoter may utilise the credit of tax charged by a developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project. The notification also expands the rate entry for maintenance, repair or overhaul services in respect of ships and other vessels, including their engines and other components or parts, and applies the prescribed rate to the newly added item.
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