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    <description>Inserts serial 5A identifying services supplied by Central/State/UT/local authorities by way of renting immovable property to any person registered under the Delhi Goods and Services Tax Act, 2017, specifying supplier and recipient classes; and adds an Explanation clause defining &quot;insurance agent&quot; by reference to section 2(10) of the Insurance Act, 1938. The amendment takes effect from the 25th day of January, 2018 and references the principal notification and earlier amendments.</description>
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