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of <h1>Gujarat Amends GST Notification: New Entry for DSAs Serving Banks/NBFCs; Defines 'Renting of Immovable Property.</h1> The Government of Gujarat has amended Notification No. 13/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. Effective from July 27, 2018, the amendment introduces a new entry in the notification table for services supplied by individual Direct Selling Agents (DSAs), excluding corporate entities, to banks or non-banking financial companies (NBFCs) within the taxable territory. Additionally, a new clause defines 'renting of immovable property' as allowing access or use of property, including letting and leasing arrangements, with or without transferring possession or control.
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