Government renting of immovable property to registered persons specified as taxable under union territory GST notification. Inserts entry 5A into the Union Territory Tax (Rate) notification to specify that services consisting of renting of immovable property supplied by the Central Government, State Government, Union territory or local authority to any person registered under the Central Goods and Services Tax Act, 2017 (read with clause (vi) of section 21 of the Union Territory Goods and Services Act, 2017) are a listed taxable entry; also adds an explanation defining 'insurance agent' as per the Insurance Act, 1938.