Reverse Charge Mechanism applies to government renting of immovable property to registered persons under GST. The notification inserts entry 6A prescribing that services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 are taxable under the Reverse Charge Mechanism, identifying supplier and recipient classes read with clause (v) of section 20 of the IGST Act, 2017.