Amendment to GST classification reallocates Ministry of Railways between schedule entries, changing which entry governs its supplies. The notification amends the State GST schedule by inserting 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' in one entry and by adding the bracketed exclusion '[excluding the Ministry of Railways (Indian Railways)]' to the description of services supplied by the Central Government in another entry, thereby reallocating the Ministry of Railways between those schedule items for state GST treatment and specifying an operative commencement date.
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Amendment to GST classification reallocates Ministry of Railways between schedule entries, changing which entry governs its supplies.
The notification amends the State GST schedule by inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in one entry and by adding the bracketed exclusion "[excluding the Ministry of Railways (Indian Railways)]" to the description of services supplied by the Central Government in another entry, thereby reallocating the Ministry of Railways between those schedule items for state GST treatment and specifying an operative commencement date.
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