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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 3/2018- Central Tax (Rate)
New Delhi, the 25th January, 2018
GSR......(E).- 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 28th June, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June,
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 Government, Union
territory or local authority by way of renting of immovable property to
a person registered under the Central Goods and Services Tax Act, 2017
(12 of 2017) |
Central Government, State Government, Union territory or local
authority |
Any person registered under the Central 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).’
(Ruchi Bisht)
Under Secretary to the Government of India
[F. No.
354/13/2018- TRU]
Note: -The principal notification was published in the Gazette of India,
Extraordinary, vide notification
No. 13/2017 - Central Tax (Rate), dated the
28th June, 2017, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was
last amended by notification
No. 33/2017 - Central Tax (Rate), dated the 13th
October, 2017 vide number G.S.R. 1275 (E), dated the 13th October, 2017.
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