|
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 15/2018- Central Tax (Rate)
New Delhi, the 26th July, 2018
GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India, in the Ministry of Finance (Department of Revenue),
No.13/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June,
2017, namely:-
In the said notification, -
(i) in the Table, after serial number 10 and the entries relating thereto, the following serial
number and entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
| "11 |
Services supplied by individual Direct Selling
Agents (DSAs) other than a body corporate, partnership or limited
liability partnership firm to bank or non-banking financial company
(NBFCs). |
Individual Direct Selling Agents (DSAs) other
than a body corporate, partnership or limited liability partnership
firm. |
A banking company or a non-banking financial company, located in the
taxable territory.”; |
(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, licensing or other similar arrangements in respect of immovable
property.’.
2. This notification shall come into force with effect from 27th of July, 2018
[F. No. 354/13/2018- TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification
No. 13/2017 - Central Tax (Rate), dated the 28th June, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June,
2017 and was last amended by
notification No. 3/2018 - Central Tax (Rate), dated the 25th
January, 2018 vide number G.S.R. 66(E), dated the 25th January, 2018.
|