Notification No. 03/2018
Date: January 25, 2018
Subject: Extension of reverse charge mechanism to renting of immovable property by Government.
Description:
This notification amends Notification No. 13/2017–Central Tax (Rate) to bring services by way of renting of immovable property by the Central Government, State Government, Union Territory or local authority to a registered person under reverse charge mechanism. It also inserts a definition of “insurance agent” to align interpretation with the Insurance Act, 1938.
Issued for earlier notification?
Yes — amends Notification No. 13/2017–Central Tax (Rate).
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