GST notification amendment: inclusion of individual DSA services to banks/NBFCs and broadened renting of immovable property definition. Amendment to the Delhi State Tax (Rate) notification inserts a table entry covering services supplied by individual Direct Selling Agents (DSAs) other than bodies corporate, partnerships or LLPs to a banking company or a nonbanking financial company (NBFC) within 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, encompassing 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.
GST notification amendment: inclusion of individual DSA services to banks/NBFCs and broadened renting of immovable property definition.
Amendment to the Delhi State Tax (Rate) notification inserts a table entry covering services supplied by individual Direct Selling Agents (DSAs) other than bodies corporate, partnerships or LLPs to a banking company or a nonbanking financial company (NBFC) within 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, encompassing letting, leasing and licensing.
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