Renting of immovable property other than residential dwelling now specified as taxable service affecting registered and unregistered persons. The notification inserts serial number 5AB into Notification No. 13/2017-State Tax (Rate), classifying service by way of renting of any immovable property other than residential dwelling as a taxable service. The entry specifies the taxable persons as any unregistered person and any registered person, thereby covering supplies by providers irrespective of registration status, and operates from the stated effective date as an amendment to the principal notification.
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 immovable property other than residential dwelling now specified as taxable service affecting registered and unregistered persons.
The notification inserts serial number 5AB into Notification No. 13/2017-State Tax (Rate), classifying service by way of renting of any immovable property other than residential dwelling as a taxable service. The entry specifies the taxable persons as any unregistered person and any registered person, thereby covering supplies by providers irrespective of registration status, and operates from the stated effective date as an amendment to the principal notification.
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