Renting of immovable property by government entities to registered persons specified in Haryana GST amendment. The notification inserts serial 5A to specify that services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to any person registered under the Haryana Goods and Services Tax Act, 2017 are governed by that table entry. It also adds clause (f) to the Explanation, defining 'insurance agent' by reference to clause (10) of section 2 of the Insurance Act, 1938.
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Provisions expressly mentioned in the judgment/order text.
Renting of immovable property by government entities to registered persons specified in Haryana GST amendment.
The notification inserts serial 5A to specify that services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to any person registered under the Haryana Goods and Services Tax Act, 2017 are governed by that table entry. It also adds clause (f) to the Explanation, defining "insurance agent" by reference to clause (10) of section 2 of the Insurance Act, 1938.
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