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of <h1>India Amends IGST Act: Ministry of Railways Now Under Reverse Charge Mechanism, Effective October 20, 2023.</h1> The Government of India has issued Notification No. 17/2023 amending the Integrated Goods and Services Tax (IGST) Act, 2017. Effective from October 20, 2023, the amendment modifies Notification No. 10/2017 by including the Ministry of Railways (Indian Railways) in the list of services subject to reverse charge mechanism (RCM) for integrated tax. Specifically, the Ministry of Railways is added after the Department of Posts under serial number 6 and excluded from services supplied by the Central Government under serial number 6A. This amendment follows recommendations from the GST Council.
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