Reverse charge on government renting of immovable property to registered persons applies under SGST charging rules. 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 Kerala State Goods and Services Tax Act are declared taxable under the Reverse Charge Mechanism under sub section (3) of section 9, with government bodies as suppliers and registered persons as recipients; an explanatory insertion also defines 'insurance agent' by reference to the Insurance Act.