RCM on Services supplied by the Central Government, State Government, UT or local authority to a business entity - Ministry of Railways (Indian Railways) excluded from certain entries - Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 as amended - 14/2023 - Central GST (CGST) Rate
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Reverse charge on services by Central Government amended to include and exclude Ministry of Railways for specified entries. Amendment to the Central Tax (Rate) notification adjusts application of the reverse charge mechanism by inserting 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' in one entry and adding '[excluding the Ministry of Railways (Indian Railways)]' after 'Services supplied by the Central Government' in another entry, thereby bringing Ministry of Railways within one specified listing and excluding it from another; changes take effect from the twentieth day of October, 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge on services by Central Government amended to include and exclude Ministry of Railways for specified entries.
Amendment to the Central Tax (Rate) notification adjusts application of the reverse charge mechanism by inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in one entry and adding "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in another entry, thereby bringing Ministry of Railways within one specified listing and excluding it from another; changes take effect from the twentieth day of October, 2023.
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