Service by way of renting of non residential property: notification adds supplier and recipient classifications under GST. Insertion of table entry 5AB to Notification No. 48/ST-2 adding the service 'Service by way of renting of any property other than residential dwelling' with supplier and recipient entries 'Any unregistered person' and 'Any registered person' respectively; amendment effected under sub section (3) of section 9 of the Goods and Services Tax statute and coming into force on the 10th day of October, 2024.
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Provisions expressly mentioned in the judgment/order text.
Service by way of renting of non residential property: notification adds supplier and recipient classifications under GST.
Insertion of table entry 5AB to Notification No. 48/ST-2 adding the service "Service by way of renting of any property other than residential dwelling" with supplier and recipient entries "Any unregistered person" and "Any registered person" respectively; amendment effected under sub section (3) of section 9 of the Goods and Services Tax statute and coming into force on the 10th day of October, 2024.
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