Government rental services to registered persons added to Tripura SGST rate notification, defining supplier and recipient. An entry (serial 5A) is added to Tripura's State Tax (Rate) notification to treat services by Central/State/Union territory/local authorities consisting of renting immovable property to persons registered under the Tripura SGST Act, 2017 as a specified supplier-recipient pairing. The notification also inserts an explanatory clause adopting the Insurance Act, 1938 definition of 'insurance agent.'
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 services to registered persons added to Tripura SGST rate notification, defining supplier and recipient.
An entry (serial 5A) is added to Tripura's State Tax (Rate) notification to treat services by Central/State/Union territory/local authorities consisting of renting immovable property to persons registered under the Tripura SGST Act, 2017 as a specified supplier-recipient pairing. The notification also inserts an explanatory clause adopting the Insurance Act, 1938 definition of "insurance agent."
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
