GST rate notification amendment clarifies covered public authorities and excludes Ministry of Railways from central government reference. The notification amends Notification No. 4/2017 State Tax (Rate) by substituting the Table entry for S. No. 6, column 4, to specify Central Government (excluding Ministry of Railways (Indian Railways)), State Government, Union territory or a local authority, thereby narrowing and clarifying the class of public authorities covered under that entry.
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GST rate notification amendment clarifies covered public authorities and excludes Ministry of Railways from central government reference.
The notification amends Notification No. 4/2017 State Tax (Rate) by substituting the Table entry for S. No. 6, column 4, to specify Central Government (excluding Ministry of Railways (Indian Railways)), State Government, Union territory or a local authority, thereby narrowing and clarifying the class of public authorities covered under that entry.
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