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of <h1>Tamil Nadu GST Amendment: Landowners Can Use Developer's Tax Credits; Ship Services Taxed at 2.5% From June 2021.</h1> The Tamil Nadu Government has amended Notification No. II(2)/CTR/532(d-14)/2017 under the Tamil Nadu Goods and Services Tax Act, 2017. The amendments include provisions allowing the landowner-promoter to utilize tax credits charged by the developer-promoter for tax payments on apartments supplied in the project. Additionally, maintenance, repair, or overhaul services for ships and other vessels are now included under serial number 25, with a tax rate of 2.5%. These changes are effective from June 2, 2021, as per the notification issued by the Commercial Taxes and Registration Department.
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