Amendments in the Government notification No. 38/1/2017-Fin(R&C)(13/2017-Rate), dated the 30th June, 2017. - 38/1/2017-Fin(R&C)(03/2018-Rate) - Goa SGST
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Classification of government rentals: renting of immovable property to GST registered persons now specified; insurance agent term clarified. The amendment inserts entry 5A to classify services supplied by Central, State, Union territory or local authorities by way of renting immovable property to any person registered under the Goa 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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Provisions expressly mentioned in the judgment/order text.
Classification of government rentals: renting of immovable property to GST registered persons now specified; insurance agent term clarified.
The amendment inserts entry 5A to classify services supplied by Central, State, Union territory or local authorities by way of renting immovable property to any person registered under the Goa 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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