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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 15/2018- Central Tax (Rate)

New Delhi, the 26
th
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 28
th
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 28
th
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 c ompany
(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 27
th
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 28
th
June, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28
th
June,
2017 and was last amended by notification No. 3/2018 - Central Tax (Rate), dated the 25
th

January, 2018 vide number G.S.R. 66(E), dated the 25
th
January, 2018.
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