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of <h1>India exempts UTGST on services for water, health, sanitation, waste management, and slum improvement from Oct 20, 2023.</h1> Notification No. 13/2023, issued by the Government of India, amends the Union Territory Tax (Rate) under the UTGST Act. Effective from October 20, 2023, the amendment exempts services provided to a Governmental Authority related to water supply, public health, sanitation conservancy, solid waste management, and slum improvement from UTGST. Additionally, references to the Ministry of Railways (Indian Railways) are added alongside the Department of Posts in several serial entries. This notification updates the previous Notification No. 12/2017, last amended in July 2023.
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