Reverse charge: Central Government definition revised to exclude Ministry of Railways, changing IGST applicability. Amendment substitutes the entry against S. No. 6 in the notification's table so that the term reads Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union territory or a local authority, thereby excluding the Ministry of Railways from the Central Government scope for the purposes of the notification; the amendment takes effect from the twentieth day of October, 2023.