Seeks to amend notification No. S.R.O.No. 372/2017 so as to 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 SGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

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..... Kerala SGST - GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G. O. (P) No. 124/2018/TAXES Dated, Thiruvananthapuram, 10th August, 2018 S. R. O. No. 554/2018. -In exercise of the powers conferred by sub-section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereb .....

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..... Central Government, State Government, Union territory or local authority Any person registered under the Kerala State 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 A .....

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