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of <h1>Chhattisgarh Amends GST Notification: Tax Credits for Landowner-Promoters, 2.5% Tax on Ship Services Effective June 2021.</h1> The Government of Chhattisgarh has issued Notification No. 02/2021, amending Notification No. 11/2017 regarding State Tax (Rate) under the Chhattisgarh Goods and Services Tax Act, 2017. The amendments include allowing landowner-promoters to utilize tax credits for payments on apartments supplied in projects. Additionally, maintenance, repair, or overhaul services for ships and vessels are now included in the tax rate table with a 2.5% rate. These changes are retroactively effective from June 2, 2021. The notification was issued by the Chhattisgarh Commercial Tax Department under the authority of the Principal Secretary.
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