Government rental services exemption: renting immovable property to registered persons added to GST notification, and insurance agent defined. The notification amends the prior GST notification by inserting an exemption for services supplied by government authorities by way of renting immovable property to a person registered under the State GST law, specifying suppliers as government entities and recipients as registered persons, and by adding an explanatory definition that ''insurance agent'' has the meaning given in the Insurance Act.
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Provisions expressly mentioned in the judgment/order text.
Government rental services exemption: renting immovable property to registered persons added to GST notification, and insurance agent defined.
The notification amends the prior GST notification by inserting an exemption for services supplied by government authorities by way of renting immovable property to a person registered under the State GST law, specifying suppliers as government entities and recipients as registered persons, and by adding an explanatory definition that ''insurance agent'' has the meaning given in the Insurance Act.
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