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<h1>Govt of India Amends UTGST Act to Include Indian Railways in Reverse Charge Mechanism from Oct 20, 2023.</h1> The Government of India has issued Notification No. 14/2023, amending the Union Territory Goods and Services Tax (UTGST) Act, 2017. Effective from October 20, 2023, the amendment modifies Notification No. 13/2017, dated June 28, 2017. It specifies that the Ministry of Railways (Indian Railways) will be included in services subject to Union Territory tax under the Reverse Charge Mechanism (RCM). Additionally, services supplied by the Central Government will exclude the Ministry of Railways. This amendment follows recommendations from the GST Council and is published by the Ministry of Finance, Department of Revenue.