Renting of immovable property outside residential dwellings added to notification, changing treatment of registered and unregistered persons under JK GST. Inserts serial 5AB into the SRO-GST-13 Tax (Rate) Table to cover Service by way of renting of any immovable property other than residential dwelling, with the adjacent columns identifying 'Any unregistered person' and 'Any registered person' as the persons concerned; amendment made under sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 and effective from 10th 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.
Renting of immovable property outside residential dwellings added to notification, changing treatment of registered and unregistered persons under JK GST.
Inserts serial 5AB into the SRO-GST-13 Tax (Rate) Table to cover Service by way of renting of any immovable property other than residential dwelling, with the adjacent columns identifying "Any unregistered person" and "Any registered person" as the persons concerned; amendment made under sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 and effective from 10th October, 2024.
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