Seeks to amend notification No. 13/2017- Central Tax (Rate) 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 CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
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Notification No : 03/2018-Union Territory tax(rate)Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-03-2018-utgst-rate-english.pdf