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        Case ID :
        GST - States

        Seeks to amend Notification No. 13/2017- state Tax (Rate)dated 28th June, 2017 - F-10-3/2018/CT/V (10)-03/2018-State Tax (Rate) - Chhattisgarh SGST

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        Government renting immovable property to registered persons treated under the State GST rate amendment and definition updated. The notification inserts a new serial entry 5A covering services supplied by the Central Government, State Government, Union Territory or local authority consisting of renting of immovable property to a person registered under the Chhattisgarh GST Act, 2017, and adds an Explanation defining 'insurance agent' as per the Insurance Act.
                          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 renting immovable property to registered persons treated under the State GST rate amendment and definition updated.

                                The notification inserts a new serial entry 5A covering services supplied by the Central Government, State Government, Union Territory or local authority consisting of renting of immovable property to a person registered under the Chhattisgarh GST Act, 2017, and adds an Explanation defining "insurance agent" as per the Insurance Act.


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