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    <title>Amendments in the Government Notification, Finance Department No. (GHN-34)GST-2017/S.9(3)(2)-TH, dated the 30th June, 2017, notification No.13/2017- State Tax (Rate). - for tax on services.</title>
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    <description>The notification inserts entry 5A to specify that services supplied by Central Government, State Government, Union territory or local authority by way of renting of immovable property to any person registered under the Gujarat Goods and Services Tax Act, 2017 are covered, identifying supplier and recipient classes. It also inserts an Explanation clause defining &quot;insurance agent&quot; by reference to the Insurance Act, 1938.</description>
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      <description>The notification inserts entry 5A to specify that services supplied by Central Government, State Government, Union territory or local authority by way of renting of immovable property to any person registered under the Gujarat Goods and Services Tax Act, 2017 are covered, identifying supplier and recipient classes. It also inserts an Explanation clause defining &quot;insurance agent&quot; by reference to the Insurance Act, 1938.</description>
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