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of <h1>Andhra Pradesh Amends GST Act: New Tax Credits for Landowner-Promoters and 2.5% GST on Ship Services.</h1> The Government of Andhra Pradesh issued an amendment to G.O.Ms.No. 259, aligning with recommendations from the GST Council's 43rd meeting. This amendment, effective from June 2, 2021, updates the Andhra Pradesh Goods and Services Tax Act, 2017. Key changes include allowing landowner-promoters to utilize tax credits for apartments supplied in projects and introducing a 2.5% GST rate for maintenance, repair, or overhaul services related to ships and vessels. These modifications are made under various sections of the Andhra Pradesh GST Act, 2017, to serve public interest.
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