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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..... Rate
Government of India Ministry of Finance (Department of Revenue) Notification No. 3/2018- Union Territory Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 77 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the fol .....

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..... nment, State Government, Union territory or local authority Any person registered under the Central Goods and Services Tax Act, 2017 read with clause (vi) of section 21 of Union Territory Goods and Services 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) o .....

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