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        GST - States

        Amendment in Notification No. SRO-GST-13 DATED 08.07.2017 - SRO GST 31-(Rate) - Jammu and Kashmir SGST

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        Government renting of immovable property to registered taxpayers treated under amended GST notification, with insurance agent definition added. Amendment inserts a new rate-table entry for services by Central/State/UT/local authorities consisting of renting immovable property to any person registered under the Jammu and Kashmir GST Act, 2017, and adds an explanation that 'insurance agent' means as in clause (10) of section 2 of the Insurance Act, 1938; amendments effective from 25 January 2018.
                          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 renting of immovable property to registered taxpayers treated under amended GST notification, with insurance agent definition added.

                                Amendment inserts a new rate-table entry for services by Central/State/UT/local authorities consisting of renting immovable property to any person registered under the Jammu and Kashmir GST Act, 2017, and adds an explanation that 'insurance agent' means as in clause (10) of section 2 of the Insurance Act, 1938; amendments effective from 25 January 2018.


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