Definition of taxable recipients amended to specify government bodies excluded and included, altering state GST rate application. The notification amends Notification No. 4/2017 State Tax (Rate) by substituting, against S. No. 6 in column 4 of the Table, the entry specifying Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, and it takes effect from the twentieth day of October, 2023.
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Provisions expressly mentioned in the judgment/order text.
Definition of taxable recipients amended to specify government bodies excluded and included, altering state GST rate application.
The notification amends Notification No. 4/2017 State Tax (Rate) by substituting, against S. No. 6 in column 4 of the Table, the entry specifying Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, and it takes effect from the twentieth day of October, 2023.
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