Seeks to amend notification No. S.R.O.No. 372/2017 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 SGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

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Seeks to amend notification No. S.R.O.No. 372/2017 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 SGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

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....br>GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G. O. (P) No. 124/2018/TAXES Dated, Thiruvananthapuram, 10th August, 2018 S. R. O. No. 554/2018.-In exercise of the powers conferred by sub-section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes the following further amend....

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...."; (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 (Central Act 4 of 1938).". By order of the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to....

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Seeks to amend notification No. S.R.O.No. 372/2017 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 SGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).