GST Rate Amendment adds ship maintenance services to taxable schedule and permits developer promoter utilisation despite first proviso. The notification amends the Mizoram State GST rate schedule by adding a proviso allowing a developer promoter to utilise certain benefits notwithstanding the first proviso, and by inserting item (ib) under serial number 25 to cover maintenance, repair or overhaul services for ships and vessels with the applicable State tax rate; references are adjusted to include the new item (ib). The amendments are effective from the 2nd day of June, 2021.
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GST Rate Amendment adds ship maintenance services to taxable schedule and permits developer promoter utilisation despite first proviso.
The notification amends the Mizoram State GST rate schedule by adding a proviso allowing a developer promoter to utilise certain benefits notwithstanding the first proviso, and by inserting item (ib) under serial number 25 to cover maintenance, repair or overhaul services for ships and vessels with the applicable State tax rate; references are adjusted to include the new item (ib). The amendments are effective from the 2nd day of June, 2021.
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