Reverse charge on government renting of immovable property to registered persons applies under GST for services supplied by public authorities. Services consisting of renting of immovable property supplied by the Central Government, State Government, Union territory or local authority to a person registered under the Goods and Services Tax Act are specified to be taxable under the Reverse Charge Mechanism, with the registered person as the recipient liable to discharge tax; the notification also inserts a definition of 'insurance agent' by reference to the Insurance Act, 1938.