Amendment to Union Territory Tax Rates

Central Government amends notification on Union Territory Goods and Services Tax rates.

Services by Central or State Government via renting immovable property to GST-registered persons affected. New entry added for such services, extending tax exemption.

Applies to renters registered under Central Goods and Services Tax Act, 2017. Amendment includes clarification on term "insurance agent".

"Insurance agent" meaning aligned with definition in Insurance Act, 1938. Implemented by Ruchi Bisht, Under Secretary to the Government of India.