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    <description>The notification inserts a new rate-schedule entry for services supplied by individual Direct Selling Agents (excluding bodies corporate, partnerships and LLPs) to banking companies and non-banking financial companies in the taxable territory, and adds an explanatory clause defining &quot;renting of immovable property&quot; to include allowing access, occupation, use or similar facilities, with or without transfer of possession or control, expressly covering letting, leasing, licensing and similar arrangements. The amendment is made under sub-section (3) of section 9 of the Sikkim GST Act and amends Notification No.13/2017-State Tax (Rate).</description>
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