GST rate amendment: landowner promoter credit use and inclusion of ship maintenance services in taxable schedule. The notification permits a landowner promoter to utilise input tax credit charged by a developer promoter for tax payment on apartments supplied by the landowner promoter within the project, and adds maintenance, repair or overhaul services for ships, vessels, engines and components to the taxable services table, effectuating corresponding alterations in serial entries of the State Tax (Rate) notification under the Telangana GST Act.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: landowner promoter credit use and inclusion of ship maintenance services in taxable schedule.
The notification permits a landowner promoter to utilise input tax credit charged by a developer promoter for tax payment on apartments supplied by the landowner promoter within the project, and adds maintenance, repair or overhaul services for ships, vessels, engines and components to the taxable services table, effectuating corresponding alterations in serial entries of the State Tax (Rate) notification under the Telangana GST Act.
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