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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 3/2018- Integrated Tax (Rate)
New Delhi, the 25th January, 2018
GSR......(E).- 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 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 685(E),
dated the 28th June, 2017, namely:-
In the said notification, -
| (1) |
(2) |
(3) |
(4) |
| 6A |
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 read with 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).’.
(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. 10/2017 - Integrated
Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 685 (E), dated the
28th June, 2017 and was last amended by notification No. 34/2017 - Integrated Tax
(Rate), dated the 13th October, 2017 vide number G.S.R. 1277 (E), dated the 13th
October, 2017.
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