Reverse charge mechanism under UTGST now includes railways services while adjusting central services exclusion. The UTGST rate notification is amended to insert 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' in one table entry, thereby including railways services within that taxable category, and to add '[excluding the Ministry of Railways (Indian Railways)]' after 'Services supplied by the Central Government' in the adjacent entry, thereby excluding railways services from that broader category; the amendment is effective from the notification's stated commencement date.