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Services by individual Direct Selling Agents to banking and NBFC recipients inserted into State Tax Rate table. A new Table entry is inserted specifying services supplied by individual Direct Selling Agents (DSAs), other than bodies corporate, partnerships or LLPs, to a banking company or a non-banking financial company (NBFC) located in the taxable territory. The notification also inserts a definition of 'renting of immovable property' to include allowing access, occupation, use or similar facilities, with or without transfer of possession or control, including letting, leasing and licensing.
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Provisions expressly mentioned in the judgment/order text.
Services by individual Direct Selling Agents to banking and NBFC recipients inserted into State Tax Rate table.
A new Table entry is inserted specifying services supplied by individual Direct Selling Agents (DSAs), other than bodies corporate, partnerships or LLPs, to a banking company or a non-banking financial company (NBFC) located in the taxable territory. The notification also inserts a definition of "renting of immovable property" to include allowing access, occupation, use or similar facilities, with or without transfer of possession or control, including letting, leasing and licensing.
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