Input tax credit entitlement for landowner promoter expanded; ship maintenance services notified at concessional rate, effective retroactively. The notification amends the Assam GST rate table to allow a landowner promoter to utilise input tax credit charged by a developer promoter for tax on apartments supplied by the landowner promoter in the same project, and inserts maintenance, repair or overhaul services for ships and vessels as a distinct taxable service entry with the specified rate; the changes are effective retrospectively from 2 June 2021.