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        GST

        Services on which integrated tax will be payable under RCM under IGST Act - Ministry of Railways (Indian Railways) added and excluded - Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017 as amended. - 17/2023 - Integrated GST (IGST) Rate

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        Reverse charge under IGST: Ministry of Railways added to Department of Posts entry and excluded from Central Government services. The notification amends the IGST rate schedule by inserting 'the Ministry of Railways (Indian Railways)' after 'Department of Posts' in the entry at serial number 6, item (2)(i), and by inserting an exclusion '[excluding the Ministry of Railways (Indian Railways)]' after 'Services supplied by the Central Government' at serial number 6A, thereby altering the coverage of those entries under the Integrated Tax rate notification.
                      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 under IGST: Ministry of Railways added to Department of Posts entry and excluded from Central Government services.

                            The notification amends the IGST rate schedule by inserting "the Ministry of Railways (Indian Railways)" after "Department of Posts" in the entry at serial number 6, item (2)(i), and by inserting an exclusion "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" at serial number 6A, thereby altering the coverage of those entries under the Integrated Tax rate notification.


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