Seeks to amend Notification No 1137-F.T. dated 28.06.2017 to levy tax on services provided by the Ministry of Railways (Indian Railways) under forward charge mechanism. - 2152-F.T. - West Bengal SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Tax on Indian Railways services under forward charge after amendment, excluding them from central-government services entry. The State notification is amended to include the Ministry of Railways (Indian Railways) alongside the Department of Posts so that services by the Ministry of Railways are subject to tax under the forward charge mechanism; concurrently, the Ministry of Railways is excluded from the separate entry for 'Services supplied by the Central Government'. These changes are deemed effective from 20th 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.
Tax on Indian Railways services under forward charge after amendment, excluding them from central-government services entry.
The State notification is amended to include the Ministry of Railways (Indian Railways) alongside the Department of Posts so that services by the Ministry of Railways are subject to tax under the forward charge mechanism; concurrently, the Ministry of Railways is excluded from the separate entry for "Services supplied by the Central Government". These changes are deemed effective from 20th October, 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.