Direct Selling Agents services added to GST notification for banks and NBFCs, clarifying scope and renting definition. The State Government amends the prior notification by inserting entry No. 11 covering services supplied by individual Direct Selling Agents (DSAs), other than corporate or partnership forms, to a banking company or a non banking financial company located in the taxable territory, and by adding clause (g) to define 'renting of immovable property' to include allowing access, occupation or use, with or without transfer of possession, including letting, leasing and licensing.
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Provisions expressly mentioned in the judgment/order text.
Direct Selling Agents services added to GST notification for banks and NBFCs, clarifying scope and renting definition.
The State Government amends the prior notification by inserting entry No. 11 covering services supplied by individual Direct Selling Agents (DSAs), other than corporate or partnership forms, to a banking company or a non banking financial company located in the taxable territory, and by adding clause (g) to define "renting of immovable property" to include allowing access, occupation or use, with or without transfer of possession, including letting, leasing and licensing.
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