Amendment in Notification No. 13/2017 - State Tax (Rate), dated the 28th June, 2017 - 15/2018-STATE TAX (RATE) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) NOTIFICATION NO.15/2018-STATE TAX (RATE) DATED 26-7-2018 NO.TAX/4(53)/GST-NOTN/2016 - In exercise of the powers conferred by sub-section (3) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 13/2017 - State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Manipur, Extraordinary, vide number 122, dated the 29th 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.'. This notification shall come into force with effect from 27th of July, 2018.