Rental services to registered taxpayers now explicitly included in tax-rate schedule; insurance agent definition aligned. The notification amends the State Tax (Rate) schedule by inserting an entry for services supplied by Central/State/Union territory or local authorities consisting of renting of immovable property to persons registered under the Telangana GST Act, and adds an Explanation defining 'insurance agent' by reference to clause (10) of section 2 of the Insurance Act, 1938; the amendments are made effective from 25th January, 2018.
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Provisions expressly mentioned in the judgment/order text.
Rental services to registered taxpayers now explicitly included in tax-rate schedule; insurance agent definition aligned.
The notification amends the State Tax (Rate) schedule by inserting an entry for services supplied by Central/State/Union territory or local authorities consisting of renting of immovable property to persons registered under the Telangana GST Act, and adds an Explanation defining "insurance agent" by reference to clause (10) of section 2 of the Insurance Act, 1938; the amendments are made effective from 25th January, 2018.
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