Renting of immovable property other than residential: amendment extends GST rate coverage to registered and unregistered persons. Inserts entry 5AB into the State Tax (Rate) table to cover the service by way of renting of any immovable property other than residential dwelling, specifying applicability to any unregistered person and any registered person. The amendment is effective from the 10th day of October, 2024, and further amends Notification No. 13/2017-State Tax (Rate).
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Provisions expressly mentioned in the judgment/order text.
Renting of immovable property other than residential: amendment extends GST rate coverage to registered and unregistered persons.
Inserts entry 5AB into the State Tax (Rate) table to cover the service by way of renting of any immovable property other than residential dwelling, specifying applicability to any unregistered person and any registered person. The amendment is effective from the 10th day of October, 2024, and further amends Notification No. 13/2017-State Tax (Rate).
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