Amendments in the Notification of the Government of Odisha, in the Finance Department No.19877-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017. - 24908-FIN-CT1-TAX-0043/2017 - Orissa SGST

Direct Selling Agent services to banks and NBFCs specified under Odisha GST notification; renting of immovable property defined.

The notification amends the Odisha GST schedule to insert an entry recognising services supplied by individual Direct Selling Agents (excluding bodies corporate, partnerships and LLPs) to banking companies or non-banking financial companies located in the taxable territory, and adds an explanatory definition of 'renting of immovable property' to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control, including letting, leasing and licensing.