Input Tax Credit transfer allowed between developer and landowner promoters for payment of tax on apartment supplies within a project. Permits Input Tax Credit utilisation by a landowner promoter of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner promoter in the same project; inserts an item for maintenance, repair or overhaul services in respect of ships and vessels and adjusts related cross references, with the amendment effective from the second day of June, 2021.
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.
Input Tax Credit transfer allowed between developer and landowner promoters for payment of tax on apartment supplies within a project.
Permits Input Tax Credit utilisation by a landowner promoter of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner promoter in the same project; inserts an item for maintenance, repair or overhaul services in respect of ships and vessels and adjusts related cross references, with the amendment effective from the second day of June, 2021.
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