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of <h1>West Bengal Amends GST Notification: New Tax Rules for Renting Immovable Property from Unregistered to Registered Persons.</h1> The Government of West Bengal has issued Notification No. 1787-F.T., amending the earlier Notification No. 1137-F.T. dated 28th June 2017. This amendment, effective from 10th October 2024, is made under the West Bengal Goods and Services Tax Act, 2017. It introduces a new entry, 5AB, to the notification's table, specifying that the service of renting any immovable property, excluding residential dwellings, provided by any unregistered person to any registered person, is subject to the provisions outlined. This change aligns with the corresponding Central Notification No. 09/2024-Central Tax (Rate).
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