Seeks to amend notification No. 13/2017- Central Tax (Rate) 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 CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM)

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....rnment of India Ministry of Finance (Department of Revenue) Notification No. 3/2018- Central Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 66 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in....

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....ory or local authority Any person registered under the Central Goods and Services Tax Act, 2017."; (ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: - '(f) "insurance agent" shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).'. [F. No. 354/13/2018- TRU] (Ruchi Bisht) Under Secretary to the ....