Rental of immovable property supplied by government to registered persons now addressed in the State GST rate notification. The amendment inserts a new table entry (serial 5A) in the State Tax (Rate) notification specifying that services supplied by the Central Government, State Government, Union territory or local authority by way of renting immovable property to any person registered under the Central Goods and Services Tax Act, 2017 are captured by that entry, and adds an Explanation clause (f) defining 'insurance agent' by reference to 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.
Rental of immovable property supplied by government to registered persons now addressed in the State GST rate notification.
The amendment inserts a new table entry (serial 5A) in the State Tax (Rate) notification specifying that services supplied by the Central Government, State Government, Union territory or local authority by way of renting immovable property to any person registered under the Central Goods and Services Tax Act, 2017 are captured by that entry, and adds an Explanation clause (f) defining "insurance agent" by reference to clause (10) of section 2 of the Insurance Act, 1938.
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 
