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of <h1>Manipur Amends GST: New Tax Rate for Direct Selling Agents, Expands Definition of Renting Property Under Notification 13/2017.</h1> The Government of Manipur has amended Notification No. 13/2017 - State Tax (Rate) under the Manipur Goods and Services Tax Act, 2017. Effective from July 27, 2018, the amendment introduces a new entry in the tax rate table, specifically targeting services provided by individual Direct Selling Agents (DSAs) to banks or non-banking financial companies (NBFCs), excluding corporate entities and partnerships. Additionally, a new clause defines 'renting of immovable property' to include various forms of access and usage rights, with or without the transfer of possession or control.
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