Levy on renting of immovable property other than residential dwelling now covers registered and unregistered service providers. The notification amends Notification No. 13/2017-State Tax (Rate) by inserting entry 5AB to cover services 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 promulgated under sub-section (3) of section 9 of the Tripura State Goods and Services Tax Act, 2017 and takes effect from the tenth day of October, 2024.
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Provisions expressly mentioned in the judgment/order text.
Levy on renting of immovable property other than residential dwelling now covers registered and unregistered service providers.
The notification amends Notification No. 13/2017-State Tax (Rate) by inserting entry 5AB to cover services 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 promulgated under sub-section (3) of section 9 of the Tripura State Goods and Services Tax Act, 2017 and takes effect from the tenth day of October, 2024.
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