Reverse charge for renting of non residential immovable property assigns tax liability to the registered recipient when supplier is unregistered. The amendment adds a provision placing services by way of renting of any immovable property other than residential dwelling under the reverse charge mechanism: tax is payable by the registered person when the supplier is unregistered, thereby assigning the tax liability to the registered recipient for such non residential renting services and inserting the entry into the IGST rate notification.