Renting of immovable property other than residential dwelling now specified for transactions between unregistered and registered persons. The notification amends a prior tax notification by inserting, after serial 5AA, a new entry: 'Service by way of renting of any immovable property other than residential dwelling' with the adjoining columns listing 'Any unregistered person' and 'Any registered person.' The amendment is stated to be deemed to come into force on 10 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 other than residential dwelling now specified for transactions between unregistered and registered persons.
The notification amends a prior tax notification by inserting, after serial 5AA, a new entry: "Service by way of renting of any immovable property other than residential dwelling" with the adjoining columns listing "Any unregistered person" and "Any registered person." The amendment is stated to be deemed to come into force on 10 October 2024.
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