This notification amends Notification No. 10/2017–Integrated Tax (Rate) to notify services supplied by the Central Government, State Government, Union Territory or local authority by way of renting of immovable property to a registered person as liable to tax under reverse charge. The recipient of service is made liable to pay IGST. It also inserts a definition of “insurance agent” for clarity.

Issued for earlier notification?
Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).