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of <h1>Central Govt Amends GST Rules: Ministry of Railways Excluded from Reverse Charge Definition Effective October 20, 2023.</h1> The Central Government has issued Notification No. 19/2023-Central Tax (Rate) amending Notification No. 4/2017-Central Tax (Rate) under the Central Goods and Services Tax Act, 2017. Effective from October 20, 2023, this amendment excludes the Ministry of Railways (Indian Railways) from the definition of the 'Central Government' for the purpose of reverse charge on certain specified supplies of goods. The revised entry now includes the Central Government (excluding the Ministry of Railways), State Government, Union territory, or a local authority. This change was made based on the recommendations of the GST Council.
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