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of <h1>India Updates Reverse Charge Mechanism: Ministry of Railways Excluded from Central Government for Specific Supplies.</h1> The Government of India has issued Notification No. 22/2023, amending the Integrated Tax (Rate) Notification No. 4/2017. Effective from October 20, 2023, this amendment modifies the reverse charge mechanism under section 5(3) of the Integrated Goods and Services Tax Act, 2017. It specifically excludes the Ministry of Railways (Indian Railways) from the Central Government's ambit concerning certain specified supplies of goods. The revised entry now applies to the Central Government (excluding the Ministry of Railways), State Government, Union territory, or a local authority.
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