Government renting of immovable property to registered persons added to GST notification, and insurance agent definition included. The notification is amended to insert entry 5A covering services supplied by Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Goods and Services Tax Act, 2017, and to insert an Explanation clause (f) providing that 'insurance agent' has the meaning given in clause (10) of section 2 of the Insurance Act, 1938.
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Provisions expressly mentioned in the judgment/order text.
Government renting of immovable property to registered persons added to GST notification, and insurance agent definition included.
The notification is amended to insert entry 5A covering services supplied by Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Goods and Services Tax Act, 2017, and to insert an Explanation clause (f) providing that "insurance agent" has the meaning given in clause (10) of section 2 of the Insurance Act, 1938.
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