Reverse charge on government renting of immovable property applies when the recipient is registered under GST law. The notification amends the prior Finance Department notification to insert a provision making the recipient liable under the reverse charge mechanism where services by the Central Government, State Government, Union territory or local authority consist of renting of immovable property to any person registered under the Odisha Goods and Services Tax Act, 2017. It further inserts a definition adopting the term 'insurance agent' as defined in clause (10) of Section 2 of the Insurance Act, 1938.