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        Case ID :
        GST - States

        Amendment in Notification No. FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/253 dated 19th October, 2023 - FIN/REV-3/GST/1/08(Pt-1)(Vol. II)/302 - Nagaland SGST

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        Renting of non-residential property: new GST table entry covers services by unregistered and registered persons. Insertion of a new Table entry 5AB designates 'Service by way of renting of any property other than residential dwelling' and records in the Table's columns the applicability as 'Any unregistered person' and 'Any registered person,' thereby adding parallel entries for unregistered and registered providers of that rental service.
                          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.

                                Renting of non-residential property: new GST table entry covers services by unregistered and registered persons.

                                Insertion of a new Table entry 5AB designates "Service by way of renting of any property other than residential dwelling" and records in the Table's columns the applicability as "Any unregistered person" and "Any registered person," thereby adding parallel entries for unregistered and registered providers of that rental service.


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