GST notification amendment adjusts Central Government service scope by including Indian Railways and excluding it from specified services. The notification amends the Himachal Pradesh GST rate table to insert the Ministry of Railways (Indian Railways) after the Department of Posts in the entry at serial number 5, item (2)(i), and to expressly exclude the Ministry of Railways (Indian Railways) from the phrase 'Services supplied by the Central Government' in the entry at serial number 5A; the amendments are made on GST Council recommendation and are deemed effective from 20 October 2023.
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GST notification amendment adjusts Central Government service scope by including Indian Railways and excluding it from specified services.
The notification amends the Himachal Pradesh GST rate table to insert the Ministry of Railways (Indian Railways) after the Department of Posts in the entry at serial number 5, item (2)(i), and to expressly exclude the Ministry of Railways (Indian Railways) from the phrase "Services supplied by the Central Government" in the entry at serial number 5A; the amendments are made on GST Council recommendation and are deemed effective from 20 October 2023.
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