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    <title>Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.</title>
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    <description>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.</description>
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