Reverse charge: government renting of immovable property to registered persons attracts tax liability under WBGST rules. The notification inserts an entry treating services supplied by Central, State, Union territory or local authority by way of renting of immovable property to a person registered under the West Bengal Goods and Services Tax Act, 2017 as taxable under the RCM, thereby shifting tax liability to the registered recipient. It also adds an explanation defining 'insurance agent' by reference to the Insurance Act, 1938.