Government renting of immovable property: notification specifies supply treatment when recipient is a registered taxable person. The notification inserts a new entry treating services supplied by the Central Government, State Government, Union Territory or local authority by way of renting immovable property to any person registered under the Central Goods and Services Tax Act, 2017, specifying supplier and recipient classes. It also inserts a definition stating that 'insurance agent' has the meaning assigned in clause (10) of section 2 of the Insurance Act, 1938.