https://www.taxtmi.com/notifications?id=136306 The Uttarakhand GST notification amends the existing rate framework to permit a landowner-promoter to utilise tax credit charged by the developer-promoter for payment of tax on apartments supplied in the project, subject to the specified conditions. It also inserts maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts at a concessional rate of 2.5 per cent, with the related entry adjusted accordingly. The amendment is given retrospective effect from 2 June 2021. en-us Mon, 19 Jul 2021 00:00:00 +0530 Sat, 20 Jun 2026 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136306 The Uttarakhand GST notification amends the existing rate framework to permit a landowner-promoter to utilise tax credit charged by the developer-promoter for payment of tax on apartments supplied in the project, subject to the specified conditions. It also inserts maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts at a concessional rate of 2.5 per cent, with the related entry adjusted accordingly. The amendment is given retrospective effect from 2 June 2021. Notifications GST - States Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136306