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<h1>Amendment to Tax Notification: Govt Services via Property Rental Now Under Reverse Charge; Defines 'Insurance Agent.</h1> The notification amends Notification No. 13/2017-Central Tax (Rate) to include services provided by the Central Government, State Government, Union territory, or local authority through renting immovable property to registered persons under the Central Goods and Services Tax (CGST) Act, 2017. These services will now be taxed under the Reverse Charge Mechanism (RCM). Additionally, a new clause defines 'insurance agent' as per the Insurance Act, 1938. This amendment, issued by the Ministry of Finance, is part of Notification No. 3/2018-Union Territory Tax (Rate) and was published on January 25, 2018.