Government renting of immovable property to registered persons added to GST notification, with insurance agent defined accordingly. Inserts serial 5A in the notification Table: services consisting of renting of immovable property supplied by Central/State/Union territory/local authorities to any person registered under the Assam 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. The amendment is effective from 25 January 2018.
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Provisions expressly mentioned in the judgment/order text.
Government renting of immovable property to registered persons added to GST notification, with insurance agent defined accordingly.
Inserts serial 5A in the notification Table: services consisting of renting of immovable property supplied by Central/State/Union territory/local authorities to any person registered under the Assam 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. The amendment is effective from 25 January 2018.
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