Notification No. 3/2018-Integrated Tax (Rate) [N10-9F4]

In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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.10/2017- Integrated 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. 685(E), dated the 28thJune, 2017, namely:-

In the said notification, -

(i) in the Table, after serial number 6 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: -

(1) (2) (3) (4) “6A Services supplied by the Central Government, State Central Any person Government, Union territory or local authority by Government, registered way of renting of immovable property to a person State under the registered under the Central Goods and Services Tax Government, Central Goods Act, 2017 (12 of 2017). Union and Services territory or Tax Act, 2017 local read with authority clause (v) of section 20 of Integrated Goods and 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).’.