Input tax credit for landowner promoters allowed; maintenance services for ships placed under a revised GST rate and applicability clarified. The notification allows 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 same project, and inserts maintenance, repair or overhaul services for ships and vessels into the notification's table under a specified GST rate, with consequential textual substitutions; effective from 2 June 2021.