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 KGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM)

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..... No. FD 48 CSL 2017, Bengaluru, dated: 25/01/2018 In exercise of the powers conferred by sub-section (3) of section 9 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Karnataka, (13/2017) No. FD 48 CSL 2017, d .....

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..... ity Any person registered under the Karnataka Goods and Services Tax Act, 2017. ; 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 (Central Act 4 of 1938).'. By order and in the name Of the .....

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