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of <h1>Maharashtra Amends GST Notification to Allow Tax Credits for Landowner-Promoters and Update Ship Service Tax Rates.</h1> The Government of Maharashtra issued Notification No. 02/2021 to amend Notification No. 11/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017. This amendment, effective from June 2, 2021, aligns with the GST Council's recommendations from its 43rd meeting on May 28, 2021. Key changes include allowing landowner-promoters to utilize tax credits from developer-promoters for tax payments on supplied apartments. Additionally, maintenance, repair, or overhaul services for ships and their components are now included under serial number 25 with a specified tax rate. The notification aims to update MGST rates for various services.
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