Exemption for Direct Selling Agents extends to individual DSAs supplying banks and NBFCs under GST; adds renting definition. The notification inserts an entry exempting services supplied by individual Direct Selling Agents (excluding bodies corporate, partnerships and LLPs) to banking companies or non-banking financial companies located in the taxable territory, and adds an explanation defining 'renting of immovable property' to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control, expressly covering letting, leasing and licensing.
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.
Exemption for Direct Selling Agents extends to individual DSAs supplying banks and NBFCs under GST; adds renting definition.
The notification inserts an entry exempting services supplied by individual Direct Selling Agents (excluding bodies corporate, partnerships and LLPs) to banking companies or non-banking financial companies located in the taxable territory, and adds an explanation defining "renting of immovable property" to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control, expressly covering letting, leasing and licensing.
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