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of <h1>GST notification adds serial 5AB clarifying rental services of non-residential property apply to registered and unregistered persons retrospectively</h1> The State amended its earlier GST notification to insert a new entry (serial 5AB) specifying that the service of renting any immovable property other than residential dwelling, as listed in the notification table, applies in relation to both unregistered persons and registered persons. The amendment takes effect retrospectively from 10 October 2024 and modifies the prior notification dated 29 June 2017, as subsequently amended.
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