Amendment to SGST notification clarifies treatment of Ministry of Railways, adjusting inclusion and exclusion in specified entries. The notification amends Notification No.13/2017-State Tax (Rate) by inserting 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' in item (2)(i) against serial number 5, and by adding the bracketed qualifier '[excluding the Ministry of Railways (Indian Railways)]' after 'Services supplied by the Central Government' in serial number 5A; the amendment is effective from 20th October, 2023.
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Provisions expressly mentioned in the judgment/order text.
Amendment to SGST notification clarifies treatment of Ministry of Railways, adjusting inclusion and exclusion in specified entries.
The notification amends Notification No.13/2017-State Tax (Rate) by inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in item (2)(i) against serial number 5, and by adding the bracketed qualifier "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in serial number 5A; the amendment is effective from 20th October, 2023.
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