Renting of immovable property by government bodies to registered persons included under state GST rate notification as taxable service. A new entry is inserted to treat services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to any person registered under the Sikkim Goods and Services Tax Act as covered by the State Tax (Rate) notification. The amendment also adds an explanatory clause defining 'insurance agent' to have the same meaning as in the Insurance Act.