Reverse Charge Mechanism: government renting of immovable property to registered taxpayers now attracts reverse charge; insurance agent defined. The notification is amended by inserting a new serial 5A classifying services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to any person registered under the Goods and Services Tax Act as covered by the notification, and by adding clause (f) to the Explanation to define 'insurance agent' as per clause (10) of section 2 of the Insurance Act, 1938.