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    <title>Amendment to notification G.O. Ms. No. 13/2017-Puducherry GST (Rate), dated the 29th June, 2017on supply of services on which tax shall be paid under reverse charge mechanism.</title>
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    <description>The notification inserts a new entry subjecting services supplied by individual Direct Selling Agents (not body corporates, partnerships or LLPs) to banks or non-banking financial companies in the taxable territory to tax under the reverse charge mechanism, placing liability on the banking company or NBFC. It also adds a definition of &quot;renting of immovable property&quot; to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control, encompassing letting, leasing and licensing.</description>
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