GST notification amendment adds ship maintenance services to listed services and permits developers to utilise amounts notwithstanding a proviso. The notification amends the Odisha GST schedule by inserting language permitting a developer promoter to utilise specified amounts notwithstanding the first proviso, and by adding maintenance, repair or overhaul services for ships, vessels, engines and components as a listed service entry, with consequential substitution of cross-referential wording to include the new item within the relevant grouping; the amendment is made effective from a stated prior date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST notification amendment adds ship maintenance services to listed services and permits developers to utilise amounts notwithstanding a proviso.
The notification amends the Odisha GST schedule by inserting language permitting a developer promoter to utilise specified amounts notwithstanding the first proviso, and by adding maintenance, repair or overhaul services for ships, vessels, engines and components as a listed service entry, with consequential substitution of cross-referential wording to include the new item within the relevant grouping; the amendment is made effective from a stated prior date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
