Amendment in the Notification No. 13/2017-ST(R)-RCM on renting of immovable property by Govt./local authorities. - 03/2018-State Tax (Rate) - Maharashtra SGST
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Renting of immovable property by government now included in Maharashtra GST rate notification for supplies to registered persons. Amendment inserts a new serial entry in the State Tax (Rate) notification covering services supplied by Central Government, State Government, Union territory or Local authority by way of renting of immovable property to any person registered under the Maharashtra Goods and Services Tax Act, 2017; and adds an Explanation defining 'insurance agent' as per 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.
Renting of immovable property by government now included in Maharashtra GST rate notification for supplies to registered persons.
Amendment inserts a new serial entry in the State Tax (Rate) notification covering services supplied by Central Government, State Government, Union territory or Local authority by way of renting of immovable property to any person registered under the Maharashtra Goods and Services Tax Act, 2017; and adds an Explanation defining "insurance agent" as per clause (10) of section 2 of the Insurance Act, 1938.
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