GST exemption scope adjusted: Ministry of Railways included in postal services entry; certain Central Government services excluded. The amendment inserts 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' in one Table entry and inserts '[excluding the Ministry of Railways (Indian Railways)]' after 'Services supplied by the Central Government' in another Table entry, thereby bringing the Ministry of Railways within one notification entry while carving it out of the Central Government services entry; the amendment is made under the powers of the Tamil Nadu GST Act and is deemed to have effect from an earlier specified date.
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Provisions expressly mentioned in the judgment/order text.
GST exemption scope adjusted: Ministry of Railways included in postal services entry; certain Central Government services excluded.
The amendment inserts "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in one Table entry and inserts "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in another Table entry, thereby bringing the Ministry of Railways within one notification entry while carving it out of the Central Government services entry; the amendment is made under the powers of the Tamil Nadu GST Act and is deemed to have effect from an earlier specified date.
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