GST rate amendment adds ship maintenance services and permits developer promoter to utilise services notwithstanding the first proviso. The notification amends the Puducherry GST rates table by (i) inserting language in serial number 3 to permit a developer promoter to utilise specified benefits notwithstanding the first proviso, (ii) adding item (ib) at serial number 25 to cover maintenance, repair or overhaul services for ships, vessels and their components, and (iii) substituting the cross reference in item (ii) to include (ib). The amendments commence on 2 June 2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds ship maintenance services and permits developer promoter to utilise services notwithstanding the first proviso.
The notification amends the Puducherry GST rates table by (i) inserting language in serial number 3 to permit a developer promoter to utilise specified benefits notwithstanding the first proviso, (ii) adding item (ib) at serial number 25 to cover maintenance, repair or overhaul services for ships, vessels and their components, and (iii) substituting the cross reference in item (ii) to include (ib). The amendments commence on 2 June 2021.
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