GST notification amendment clarifies covered government entities, excluding the Ministry of Railways, altering the rate-table scope. Amendment substitutes the Table entry against serial number six to specify that the Central Government (excluding the Ministry of Railways), State Governments, Union territories and local authorities are included among the public bodies covered; the change is effected under the notification-making power in the Mizoram GST framework and takes effect from 20 October 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST notification amendment clarifies covered government entities, excluding the Ministry of Railways, altering the rate-table scope.
Amendment substitutes the Table entry against serial number six to specify that the Central Government (excluding the Ministry of Railways), State Governments, Union territories and local authorities are included among the public bodies covered; the change is effected under the notification-making power in the Mizoram GST framework and takes effect from 20 October 2023.
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