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    <title>Seeks to amend notification No. 11/2017 (Rate) [FTX.56/2017/24 dtd. 29/06/2017] so as to notify Assam GST 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 Assam GST rate table to allow a landowner promoter to utilise input tax credit charged by a developer promoter for tax on apartments supplied by the landowner promoter in the same project, and inserts maintenance, repair or overhaul services for ships and vessels as a distinct taxable service entry with the specified rate; the changes are effective retrospectively from 2 June 2021.</description>
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      <description>The notification amends the Assam GST rate table to allow a landowner promoter to utilise input tax credit charged by a developer promoter for tax on apartments supplied by the landowner promoter in the same project, and inserts maintenance, repair or overhaul services for ships and vessels as a distinct taxable service entry with the specified rate; the changes are effective retrospectively from 2 June 2021.</description>
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