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<h1>Meghalaya Updates GST: Landowner-Promoters Can Use Tax Credits; Ships' Maintenance Now Taxable at 2.5% from June 2021.</h1> The Government of Meghalaya has amended Notification No. ERTS (T) 65/2017/11, initially issued on June 29, 2017, under the Meghalaya Goods and Services Tax Act, 2017. The amendments include: (a) allowing landowner-promoters to utilize tax credits charged by developer-promoters for tax payments on apartments supplied in a project; and (b) adding maintenance, repair, or overhaul services for ships and other vessels to the taxable items list, with a tax rate of 2.5%. These changes take effect from June 2, 2021.