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of <h1>Gujarat Amends GST: New Tax Exemptions for Government Services and Indian Railways Effective October 20, 2023.</h1> The Government of Gujarat has issued Notification No. 13/2023-State Tax (Rate) to amend Notification No. 12/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. This amendment, effective from October 20, 2023, introduces new entries in the tax exemption list for services provided to governmental authorities, including water supply, public health, sanitation conservancy, solid waste management, and slum improvement, which are now exempt from state tax. Additionally, references to the 'Ministry of Railways (Indian Railways)' have been added to several serial numbers, expanding the scope of certain exemptions.
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