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    <title>Amendment to Finance Department Notification No.19877-FIN-CT1-TAX-0022/2017 dated the 29th June, 2017, bearing S.R.O. No 307/2017 notifying categories of services on which tax is to be paid on reverse charge basis by the recipient of such Services.</title>
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    <description>The notification amends the prior Finance Department notification to insert a provision making the recipient liable under the reverse charge mechanism where services by the Central Government, State Government, Union territory or local authority consist of renting of immovable property to any person registered under the Odisha Goods and Services Tax Act, 2017. It further inserts a definition adopting the term &quot;insurance agent&quot; as defined in clause (10) of Section 2 of the Insurance Act, 1938.</description>
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      <description>The notification amends the prior Finance Department notification to insert a provision making the recipient liable under the reverse charge mechanism where services by the Central Government, State Government, Union territory or local authority consist of renting of immovable property to any person registered under the Odisha Goods and Services Tax Act, 2017. It further inserts a definition adopting the term &quot;insurance agent&quot; as defined in clause (10) of Section 2 of the Insurance Act, 1938.</description>
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