Notification No. 3/2018-Central Tax (Rate) [N10-9E6]

In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28thJune, 2017, namely:-

In the said notification,-

(i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: -

(1) (2) (3) (4) “5A Services supplied by the Central Government, State Central Any Government, Union territory or local authority by way of Government, person renting of immovable property to a person registered State registered under the Central Goods and Services Tax Act, 2017 (12 Government, under the of 2017). Union Central territory or Goods local and authority 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 assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).’.