GST notification amendment specifies inclusion of the Ministry of Railways in postal services and excludes it from central government services. The notification amends the State GST rate table by inserting 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' in one item and by inserting '[excluding the Ministry of Railways (Indian Railways)]' after 'Services supplied by the Central Government' in another item, thereby explicitly including railways in the former table entry and excluding them from the latter.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment specifies inclusion of the Ministry of Railways in postal services and excludes it from central government services.
The notification amends the State GST rate table by inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in one item and by inserting "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in another item, thereby explicitly including railways in the former table entry and excluding them from the latter.
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