Government renting of immovable property to registered persons specified in Delhi GST notification amendment, with a new definition for insurance agent. Inserts serial 5A identifying services supplied by Central/State/UT/local authorities by way of renting immovable property to any person registered under the Delhi Goods and Services Tax Act, 2017, specifying supplier and recipient classes; and adds an Explanation clause defining 'insurance agent' by reference to section 2(10) of the Insurance Act, 1938. The amendment takes effect from the 25th day of January, 2018 and references the principal notification and earlier amendments.
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Government renting of immovable property to registered persons specified in Delhi GST notification amendment, with a new definition for insurance agent.
Inserts serial 5A identifying services supplied by Central/State/UT/local authorities by way of renting immovable property to any person registered under the Delhi Goods and Services Tax Act, 2017, specifying supplier and recipient classes; and adds an Explanation clause defining "insurance agent" by reference to section 2(10) of the Insurance Act, 1938. The amendment takes effect from the 25th day of January, 2018 and references the principal notification and earlier amendments.
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