Seeks to amend notification No. 10/2017- Integrated 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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....te<br>IGST Rate<br>Government of India Ministry of Finance (Department of Revenue) Notification No. 3/2018- Integrated Tax (Rate) New Delhi, the 25th January, 2018 G.S.R.71 (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby mak....

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.... 2017). Central Government, State Government, Union territory or local authority Any person registered under the Central Goods and Services Tax Act, 2017 read with clause (v) of section 20 of Integrated 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 as....