Government rental services of immovable property now specified as supply to registered persons under state GST notification. The notification inserts entry 5A to specify that services supplied by Central Government, State Government, Union territory or local authority by way of renting of immovable property to any person registered under the Gujarat Goods and Services Tax Act, 2017 are covered, identifying supplier and recipient classes. It also inserts an Explanation clause defining 'insurance agent' by reference to the Insurance Act, 1938.