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Reverse charge on certain specified supplies of goods - Excluding Ministry of Railways (Indian Railways) from Central Government ambit - Notification No 04/2017- Union Territory Tax (Rate) dated 28.06.2017 as amended. - 19/2023 - Union Territory GST (UTGST) Rate
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Reverse charge exclusion of Ministry of Railways narrows Central Government scope, altering liable recipients for specified supplies. Notification No. 19/2023 amends the Table against S. No. 6, column 4 of Notification No. 4/2017-Union Territory Tax (Rate) by substituting the entry to read: 'Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.' The change narrows the Central Government reference by excluding the Ministry of Railways and thereby alters the scope of recipients for the specified entry; the amendment is effective from the twentieth day of October, 2023.
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Reverse charge exclusion of Ministry of Railways narrows Central Government scope, altering liable recipients for specified supplies.
Notification No. 19/2023 amends the Table against S. No. 6, column 4 of Notification No. 4/2017-Union Territory Tax (Rate) by substituting the entry to read: "Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority." The change narrows the Central Government reference by excluding the Ministry of Railways and thereby alters the scope of recipients for the specified entry; the amendment is effective from the twentieth day of October, 2023.
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