Inclusion of Ministry of Railways changes classification of central services, specifying where Indian Railways is included or excluded. The notification amends the State tax rate table by adding 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' at serial 5, and by inserting '[excluding the Ministry of Railways (Indian Railways)]' after 'Services supplied by the Central Government' at serial 5A; the amendment is effective from the twentieth day of October, 2023.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of Ministry of Railways changes classification of central services, specifying where Indian Railways is included or excluded.
The notification amends the State tax rate table by adding "and the Ministry of Railways (Indian Railways)" after "Department of Posts" at serial 5, and by inserting "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" at serial 5A; the amendment is effective from the twentieth day of October, 2023.
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