Section 13(8)(d) in The Integrated Goods and Services Tax Act, 2017

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Union of India - Subsection

Section 13(8)(d) in The Integrated Goods and Services Tax Act, 2017

(d)"non-banking financial company" means,-

(i)a financial institution which is a company;

(ii)a non-banking institution which is a company and which has as its principal business the receiving of deposits, under any scheme or arrangement or in any other manner, or lending in any manner; or

(iii)such other non-banking institution or class of such institutions, as the Reserve Bank of India may, with the previous approval of the Central Government and by notification in the Official Gazette, specify.

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Union of India - Subsection

Section 13(8)(d) in The Integrated Goods and Services Tax Act, 2017