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<h1>Madhya Pradesh Amends GST Act: Landowner-Promoters Can Use Tax Credits; New Rules for Ship Services Effective June 2021.</h1> The Government of Madhya Pradesh has amended Notification No. FA-3-32-2017-1-V(41) dated June 29, 2017, under the Madhya Pradesh Goods and Services Tax Act, 2017. Key changes include allowing landowner-promoters to use tax credits from developer promoters for tax payments on apartments they supply. Additionally, new entries have been added to the table, specifically for maintenance, repair, or overhaul services related to ships and vessels. These amendments are effective from June 2, 2021, and were enacted in the public interest based on recommendations from the Council.