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of <h1>Amendment to Notification 10/2017: Govt. Services via Property Rental Taxed Under RCM; New Entry 6A Added.</h1> The notification seeks to amend Notification No. 10/2017-Integrated Tax (Rate) to include services provided by the Central Government, State Government, Union territory, or local authority through renting immovable property to a registered person under the Central Goods and Services Tax Act, 2017. These services will now be taxed under the Reverse Charge Mechanism (RCM). The amendment adds a new entry, '6A,' to the existing notification table and clarifies the definition of 'insurance agent' as per the Insurance Act, 1938. This change is issued by the Ministry of Finance, Department of Revenue, effective from January 25, 2018.
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