Amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 35/P.A.5/2017/S.9/ 2017 dated the 30th June, 2017. - S.O.21/P.A.5/2017/S.9/2018 - Punjab SGST
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Services by Government renting immovable property exempt when recipient is registered under central GST, per Punjab notification amendment. The amendment adds entry 5A to the notification to specify that services by Central/State/UT/local authorities consisting of renting immovable property to persons registered under the Central GST Act are covered as set out, and inserts an Explanation clause defining 'insurance agent' by reference to its statutory meaning.
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.
Services by Government renting immovable property exempt when recipient is registered under central GST, per Punjab notification amendment.
The amendment adds entry 5A to the notification to specify that services by Central/State/UT/local authorities consisting of renting immovable property to persons registered under the Central GST Act are covered as set out, and inserts an Explanation clause defining "insurance agent" by reference to its statutory meaning.
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