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of <h1>West Bengal GST Amendment: Reverse Charge on Government Property Rentals & Definition of Insurance Agent Effective January 2018.</h1> The notification amends a previous notification dated 28th June 2017 to specify that services provided by the Central Government, State Government, Union territory, or local authority through renting immovable property to a registered person under the West Bengal Goods and Services Tax Act, 2017, will be taxed under the reverse charge mechanism (RCM). Additionally, it introduces a clause defining 'insurance agent' as per the Insurance Act, 1938. This amendment, issued by the West Bengal Finance Department, is effective from 25th January 2018.
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