Government rental of immovable property to registered taxpayers now specified under Tamil Nadu GST notification. The amendment inserts serial 5A to specify that services by Central/State/UT/local authorities consisting of renting immovable property to any person registered under the Tamil Nadu GST Act are a designated supply, naming the government as supplier and the registered person as recipient; and it adds an Explanation clause (f) providing that 'insurance agent' has the meaning given in clause (10) of section 2 of the Insurance Act, 1938.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Government rental of immovable property to registered taxpayers now specified under Tamil Nadu GST notification.
The amendment inserts serial 5A to specify that services by Central/State/UT/local authorities consisting of renting immovable property to any person registered under the Tamil Nadu GST Act are a designated supply, naming the government as supplier and the registered person as recipient; and it adds an Explanation clause (f) providing that "insurance agent" has the meaning given in clause (10) of section 2 of the Insurance Act, 1938.
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