Input tax credit transfer allowed from developer to landowner-promoter for payment of tax on supplied apartments. Permits a landowner-promoter to utilise the input tax credit charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project; inserts maintenance, repair or overhaul services for ships and other vessels and their components into the rate table; adjusts related table cross-references. The notification is effective from the 2nd day of June, 2021.