Timing of tax liability: liability must be recognised in the tax period containing issuance of completion certificate or first occupation.
The amendment replaces wording in the first paragraph to require a specified person "who shall" and substitutes the timing provision with: liability arises in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls. The amendment modifies Notification No. 6/2019-State Tax (Rate) and is effective from the notification date.

Tax liability timing clarified: liability must be accounted in the tax period containing the completion certificate issuance or first occupation.
The amendment substitutes two provisions: it replaces the existing subject phrase with ", who shall" to identify the taxpayer, and it redefines timing of tax liability to require accounting in a tax period not later than the tax period in which the issuance date of the completion certificate for the project, where required, or the date of first occupation, whichever is earlier, falls.

Tax liability timing revised: liability to arise in the tax period containing completion certificate issuance or first occupation.
Amendment substitutes phrasing in Notification No. 06/2019-State Tax (Rate) to provide that liability arises in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required by the competent authority, or the date of its first occupation, whichever is earlier, falls; and replaces the words "in whose case the liability to" with ", who shall". The notification is effective from the 2nd day of June, 2021.

Notification amendment adds May 2021 to the GST proviso period, effective from June first.
Amendment inserts and May, 2021 into the second proviso of Notification No.85 dated 16.1.2020, extending the proviso's reference to April, 2021 to include May, 2021. The amendment is issued by the Commissioner under the second proviso to sub section (1) of section 37 read with section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017, on Council recommendation and is effective from the 1st day of June.

Tax liability timing: UTGST to be declared in the tax period containing issuance of completion certificate or first occupation.
Amends the Union Territory Tax (Rate) notification to require that UTGST liability linked to issuance of a completion certificate or first occupation be declared in a tax period not later than the tax period in which the date of issuance of the completion certificate or the date of first occupation, whichever is earlier, falls, and substitutes the phrase ", who shall" for the prior wording.

Timing of GST liability clarified: liability must be accounted in the tax period containing project completion or first occupation.
Amendment revises Notification No. 06/2019 to require that GST liability for projects be accounted for "in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls," and substitutes wording to replace an earlier descriptive phrase with "who shall," clarifying the obligation-holder and imposing a definitive tax-period deadline for discharge of liability.

IGST liability timing clarified: tax must be accounted in the tax period containing the completion certificate issuance or first occupation.
Amendment substitutes wording in Notification No. 06/2019 to require that IGST liability arise "in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls," and replaces a phrase describing the person with ", who shall". The change follows Council recommendations and takes effect from the 2nd day of June, 2021.

Place of supply rules for B2B MRO services in shipping now fix tax location at the recipient's location.
For maintenance, repair and overhaul services for ships, vessels, their engines and parts supplied to a person for use in the course or furtherance of business, the place of supply is the location of the recipient of the service, aligning the taxing point with the recipient and aiming to prevent double taxation or non taxation under the Integrated Goods and Services Tax framework.

Input tax credit entitlement now allows landowner-promoters to utilise developer-promoter charged tax for apartment tax payment.
The notification amends the State Tax (Rate) table to allow a landowner-promoter to utilise the input tax credit charged to him by a developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project, and inserts a new item covering maintenance, repair or overhaul services for ships and vessels (including engines and parts), with related textual substitutions to incorporate the new entry. The amendments are effective from 2 June 2021.

Input tax credit eligibility extended to landowner promoters for apartment supplies; new GST entry added for ship maintenance services.
The notification amends the State Tax (Rate) schedule to permit landowner-promoters to utilise input tax credit charged by developer-promoters for payment of tax on apartments supplied by the landowner-promoter in the project, and inserts a distinct taxable entry for maintenance, repair or overhaul services of ships and vessels, with corresponding updates to existing table cross-references; the amendments take effect from the 2nd day of June, 2021.

Input tax credit: landowner promoter may utilise developer promoter's tax credit for apartments; ship maintenance services added.
The notification amends the State Tax (Rate) schedule to permit the landowner promoter to utilise tax credit charged by the developer promoter for payment of tax on apartments supplied by the landowner promoter in the same project, and inserts a new entry covering maintenance, repair or overhaul services for ships, vessels and their components, with consequent substitution of cross references. The amendment takes effect from 2 June 2021.

Input Tax Credit utilisation allowed for landowner-promoters; IGST classification added for ship repair services under amended notification.
The notification permits a landowner-promoter to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the project, and adds maintenance, repair and overhaul services for ships, vessels, engines and components as a notified taxable service under the rate table, with accompanying cross-reference amendments.

Input tax credit utilisation allowed for landowner-promoters; maintenance services for ships assigned reduced CGST rate by amendment.
Amendment to Notification No. 11/2017 permits input tax credit utilisation by a landowner-promoter for tax payable on apartments supplied by the landowner-promoter where tax was charged by the developer-promoter, and inserts maintenance, repair or overhaul services for ships and other vessels, their engines and components as a newly specified taxable service with an assigned CGST rate, together with consequential changes to table entries and cross-references; the amendment is effective from the commencement date stated in the notification.

Input tax credit transfer for landowner-promoters permitted, and vessel maintenance services newly notified under UTGST.
The notification amends the Union Territory GST (Rate) schedule to permit landowner-promoters to utilise input tax credit charged by developer-promoters for tax on apartments supplied by the landowner-promoter in the same project, and to add maintenance, repair and overhaul services for ships, vessels, engines and components to the listed taxable services, with corresponding adjustments to related entries and cross references. The amendment is effective from 2 June 2021.

State GST rate amendment updates tariff classification and adds Diethylcarbamazine to the tax schedule, effective immediately.
The notification amends Notification No. 1/2017-State Tax (Rate) by substituting the Schedule I tariff entry at serial 259A in column (2) with "9503" and by inserting Diethylcarbamazine as serial 231 in List 1; the change is made under powers conferred by the Gujarat GST Act on the recommendation of the GST Council and is effective from 2 June 2021.

GST rate amendment: tariff classification revised and Diethylcarbamazine added to taxable goods under state law.
Amendment to Notification No. 1/2017-State Tax (Rate) substitutes the entry against S. No. 259A in Schedule I with a different tariff code and inserts a new entry to include Diethylcarbamazine in the list of taxable goods; issued under statutory powers conferred by the Bihar GST Act and effective from the second day of June, 2021.

SGST rate amendment: substitution of tariff code and insertion of Diethylcarbamazine into state taxable schedule, effective immediately.
Amendment to the State Goods and Services Tax notification substitutes the Schedule I tariff entry for S. No. 259A with the entry "9503" and inserts a new List 1 entry after serial number 230 adding Diethylcarbamazine to the taxable list; the amendment takes effect from the stated commencement date.

CGST rate amendment revises tariff classification and adds Diethylcarbamazine to the concessional goods list effective immediately.
The notification amends the CGST rate schedule by substituting the tariff entry with 9503 against the identified concessional item and by inserting Diethylcarbamazine into List 1 as a specified concessional good; these changes are effected under the central taxing authority and come into force on 2 June 2021.

IGST rate amendment substitutes tariff classification and adds Diethylcarbamazine, changing applicable IGST treatment.
The notification amends Notification No.1/2017-Integrated Tax (Rate) by substituting the Schedule I entry for serial number 259A with tariff heading "9503" carrying the 5% rate, and by inserting Diethylcarbamazine as serial 231 in List 1; the amendments are effective from 2nd June, 2021.

Union Territory GST rate change adjusts tariff classification and adds Diethylcarbamazine to notified list effective by notification
Substitutes tariff heading "9503" for the entry in column (2) against serial number 259A in Schedule I and inserts "(231). Diethylcarbamazine" into List 1 after serial number 230; amendments effective 2 June 2021 under Notification No.1/2017-Union Territory Tax (Rate).