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of <h1>Indian Railways Excluded from Reverse Charge Mechanism for Government Services to Businesses Under Amendment to Notification No. 13/2017.</h1> Notification No. 14/2023-Central Tax (Rate) issued by the Government of India amends Notification No. 13/2017-Central Tax (Rate) concerning the reverse charge mechanism (RCM) on services provided by government entities to business entities. Effective from October 20, 2023, the amendment specifies that the Ministry of Railways (Indian Railways) is excluded from certain entries. This change is reflected in the table of the original notification, where the Ministry of Railways is now explicitly mentioned alongside the Department of Posts and excluded from services supplied by the Central Government.
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