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    <title>Seeks to amend notification No. 1137-F.T. dated 28/06/2017 so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under WBGST Act, 2017 to be taxed under RCM</title>
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    <description>The notification inserts an entry treating services supplied by Central, State, Union territory or local authority by way of renting of immovable property to a person registered under the West Bengal Goods and Services Tax Act, 2017 as taxable under the RCM, thereby shifting tax liability to the registered recipient. It also adds an explanation defining &quot;insurance agent&quot; by reference to the Insurance Act, 1938.</description>
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      <description>The notification inserts an entry treating services supplied by Central, State, Union territory or local authority by way of renting of immovable property to a person registered under the West Bengal Goods and Services Tax Act, 2017 as taxable under the RCM, thereby shifting tax liability to the registered recipient. It also adds an explanation defining &quot;insurance agent&quot; by reference to the Insurance Act, 1938.</description>
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