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    <description>The notification adds that a landowner-promoter may utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project, and inserts maintenance, repair and overhaul services for ships, vessels, engines and components as a newly specified taxable service, with cross-references updated accordingly; the amendment is effective from 2nd June, 2021.</description>
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