Seeks to amend notification No. S.R.O.No. 372/2017 so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM)

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....CATION G.O. (P) No. 112/2018/Taxes Dated, Thiruvananthapuram,  27th July, 2018 S. R. O. No. 515/2018.-In exercise of the powers conferred by sub-section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby make the following further amendments in the notification issued under G. O. ....

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....; (ii) in the Explanation, after clause (f), the following clause shall be inserted, namely:- (g) "renting of immovable property" means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, ....