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    <title>Seeks to amend notification No. 11/2017- Union Territory 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>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.</description>
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      <description>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.</description>
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