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<h1>Assam Amends GST Rates: Landowner-Promoters Can Use Tax Credits; New Rates for Ship Services Effective June 2, 2021.</h1> The Government of Assam has issued Notification No. 02/2021-STATE TAX (RATE) to amend Notification No. 11/2017 concerning Assam GST rates on various services, following recommendations from the GST Council's 43rd meeting. Effective from June 2, 2021, the amendments include allowing landowner-promoters to utilize tax credits from developers for tax payments on apartments. Additionally, maintenance, repair, or overhaul services for ships and vessels are now included under serial number 25 with a specified tax rate. These changes aim to align state GST rates with council recommendations and are enacted in public interest.