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of <h1>Puducherry Amends Tax Rules: Reverse Charge on Government Property Rentals, Defines 'Insurance Agent' per Insurance Act.</h1> The Government of Puducherry has amended the notification regarding services subject to state tax under the reverse charge mechanism. The amendment, issued by the Commercial Taxes Secretariat, adds a provision to include services provided by the Central Government, State Government, Union territory, or local authority for renting immovable property to individuals registered under the Puducherry Goods and Services Tax Act, 2017. Additionally, the definition of 'insurance agent' as per the Insurance Act, 1938, is incorporated into the notification. This amendment is enacted by the Lieutenant-Governor of Puducherry based on the Council's recommendations.
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