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of <h1>Punjab Amends GST Notification: New Entry 5A for Renting Services and Defines 'Insurance Agent' Effective January 2018.</h1> The Government of Punjab has amended a previous notification from June 30, 2017, under the Punjab Goods and Services Tax Act, 2017. Effective January 25, 2018, the amendment introduces a new entry, 5A, in the notification's table. This entry specifies that services provided by the Central Government, State Government, Union territory, or local authority through renting immovable property to individuals registered under the Central Goods and Services Tax Act, 2017, are included. Additionally, a new clause defines 'insurance agent' as per the Insurance Act, 1938. The amendment is authorized by the Governor of Punjab on the Council's recommendation.
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