Amendments in the Notification of the Government of Nagaland, Finance (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “P” dated the 30th June, 2017. - FIN/REV-3/GST/1/08 (Pt-1)/216 - Nagaland SGST
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Direct Selling Agent services to banks and NBFCs specified in Nagaland GST notification; definition of renting of immovable property added. The notification inserts a new table entry identifying services supplied by individual Direct Selling Agents (DSAs) other than bodies corporate, partnerships or LLPs when supplied to banking companies or NBFCs located in the taxable territory; and adds a definition of 'renting of immovable property' covering access, occupation, use or similar arrangements with or without transfer of possession or control. The amendment is effective from 27th July, 2018.
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.
Direct Selling Agent services to banks and NBFCs specified in Nagaland GST notification; definition of renting of immovable property added.
The notification inserts a new table entry identifying services supplied by individual Direct Selling Agents (DSAs) other than bodies corporate, partnerships or LLPs when supplied to banking companies or NBFCs located in the taxable territory; and adds a definition of "renting of immovable property" covering access, occupation, use or similar arrangements with or without transfer of possession or control. The amendment is effective from 27th July, 2018.
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