Notified Levy And Collection Of Tax- Amendment in the notification no. Ka.ni.-2-844/xi-9(47)/ 17- u.p. Act-1-2017-order- (11) -2017 dated june 30, 2017. - NO. KA.NI.2-390/XI-9(47)/17 - Uttar Pradesh SGST
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Renting of immovable property by government to registered persons now specifically addressed under UP GST notification amendment. The notification inserts serial 5A to cover 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 Uttar Pradesh Goods and Services Tax Act, 2017, and adds an explanation that 'insurance agent' shall have the meaning assigned in clause (10) of section 2 of the Insurance Act, 1938; the amendment is deemed 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.
Renting of immovable property by government to registered persons now specifically addressed under UP GST notification amendment.
The notification inserts serial 5A to cover 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 Uttar Pradesh Goods and Services Tax Act, 2017, and adds an explanation that "insurance agent" shall have the meaning assigned in clause (10) of section 2 of the Insurance Act, 1938; the amendment is deemed effective from 25 January 2018.
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