Input tax credit eligibility extended to landowner-promoters; maintenance and repair of ships subjected to a designated GST rate, effective subsequently. The amendment permits 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 of ships and vessels into the services table with a designated GST rate; the notification states the amendment is deemed effective from an earlier specified date in June 2021.