Services by individual Direct Selling Agents now classified under state GST rate notification, and renting of immovable property newly defined. The notification adds a new entry classifying services supplied by individual Direct Selling Agents (not bodies corporate, partnerships or LLPs) to banking companies or NBFCs located in the taxable territory under the State GST rate schedule, and inserts a definition of 'renting of immovable property' to include permitting access, occupation, use, with or without transfer of possession or control, and expressly covers letting, leasing, licensing or similar arrangements.
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.
Services by individual Direct Selling Agents now classified under state GST rate notification, and renting of immovable property newly defined.
The notification adds a new entry classifying services supplied by individual Direct Selling Agents (not bodies corporate, partnerships or LLPs) to banking companies or NBFCs located in the taxable territory under the State GST rate schedule, and inserts a definition of "renting of immovable property" to include permitting access, occupation, use, with or without transfer of possession or control, and expressly covers letting, leasing, licensing or similar arrangements.
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