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of <h1>India amends UTGST Act: Ministry of Railways excluded from 'Central Government' definition for reverse charge on goods.</h1> The Government of India has issued Notification No. 19/2023, amending the Union Territory Tax (Rate) under the Union Territory Goods and Services Tax Act, 2017. Effective from October 20, 2023, this amendment excludes the Ministry of Railways (Indian Railways) from the definition of the 'Central Government' for the purpose of reverse charge on certain specified supplies of goods. This change modifies the previous Notification No. 4/2017 dated June 28, 2017. The amendment was made following the recommendations of the GST Council.
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