THE TRIPURA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 3/2018-State Tax (Rate), NO.F.1-11(91)-TAX/GST/2018(Part) Dated, 21st February, 2018

In exercise of the powers conferred by siib-section (3) of section 9 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Tripura, in the Finance Department, No.13/2017- State Tax (Rate), dated the 29th June, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 234, dated the 29thJune, 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 Tripura Goods and Services Tax Act, 2017 (Tripura Act No.9 of 2017).	Central Government, State Government, Union territory or local authority	Any person registered under the Tripura 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).'.

By order of the Governor,

(Dr. B. Kaur, IAS)

Joint Secretary

Finance Department

Government of Tripura

Note: -The principal notification was published in the Tripura Gazette, Extraordinary Issue, vide notification No. 13/2017 - State Tax (Rate), dated the 29th June, 2017, vide number 234, dated the 29th June, 2017 and was last amended by notification No. 33/2017 - State Tax (Rate), dated the 2nd November, 2017 vide number 397, dated the 6th November, 2017.