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<h1>Tripura Amends GST Rules: New Tax Credit Conditions for Real Estate, Adds Ship Services to Taxable List.</h1> The Government of Tripura has issued Notification No. 02/2021-State Tax (Rate) amending Notification No. 11/2017-State Tax (Rate) dated June 29, 2017. The amendments, effective from June 2, 2021, include changes in the conditions for tax credit utilization by landowner-promoters in real estate projects and the addition of maintenance, repair, or overhaul services for ships and vessels to the taxable services list. These changes are made under various sections of the Tripura Goods and Services Tax Act, 2017, following the recommendations of the GST Council.