Services by individual Direct Selling Agents clarified for supplies to banks and non bank financial companies under the notification. The notification inserts a new entry covering services supplied by individual Direct Selling Agents (DSAs) who are not bodies corporate, partnerships or LLPs to banking companies or non-banking financial companies located in the taxable territory. It also adds Explanation clause (g) defining renting of immovable property to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control. The amendment takes effect on the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Services by individual Direct Selling Agents clarified for supplies to banks and non bank financial companies under the notification.
The notification inserts a new entry covering services supplied by individual Direct Selling Agents (DSAs) who are not bodies corporate, partnerships or LLPs to banking companies or non-banking financial companies located in the taxable territory. It also adds Explanation clause (g) defining renting of immovable property to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control. The amendment takes effect on the stated commencement date.
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