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        Case ID :
        GST - States

        Amendment in Notification No. 13/2017- State Tax (Rate), issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt.29.06.2017 - G.O.Ms.No. 1 - 09/2024 - STATE TAX (RATE) - Telangana SGST

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        Taxability of renting of immovable property extended to supplies by registered and unregistered persons under state GST. The State GST rate notification is amended to insert a new entry for services by way of renting of any immovable property other than residential dwelling, placed after serial number 5AA. The entry applies to both any unregistered person and any registered person. The amendment takes effect from the tenth day of October, 2024.
                          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.

                                Taxability of renting of immovable property extended to supplies by registered and unregistered persons under state GST.

                                The State GST rate notification is amended to insert a new entry for services by way of renting of any immovable property other than residential dwelling, placed after serial number 5AA. The entry applies to both any unregistered person and any registered person. The amendment takes effect from the tenth day of October, 2024.


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