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    <description>The notification adds an express provision allowing a landowner-promoter to utilise input tax credit charged by a developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project, and inserts maintenance, repair or overhaul services for ships and vessels and their components into the Table with the corresponding rate entry while updating cross references; the amendments are effective from 2nd June, 2021.</description>
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