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of <h1>Odisha GST Update: Reverse Charge Tax Now Includes Government Property Rentals; Clarifies 'Insurance Agent' Definition.</h1> The notification amends a previous Finance Department notification regarding services subject to reverse charge tax under the Odisha Goods and Services Tax Act, 2017. It introduces a new category of services-renting of immovable property by government entities to registered persons under the Odisha GST Act. Additionally, it clarifies the definition of 'insurance agent' as per the Insurance Act, 1938. These changes are enacted by the State Government based on recommendations from the Goods and Services Tax Council, effective from January 25, 2018.
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