Government inclusion clarifies Central Government excluding Ministry of Railways and State or local authorities within GST rate notification. The Finance Department amends Notification No. 4/2017-State Tax (Rate) by substituting the Table entry at the specified serial number and column to identify Central Government (excluding Ministry of Railways), State Government, Union territory and local authority as the categories recognised within the State Tax rate notification.
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Provisions expressly mentioned in the judgment/order text.
Government inclusion clarifies Central Government excluding Ministry of Railways and State or local authorities within GST rate notification.
The Finance Department amends Notification No. 4/2017-State Tax (Rate) by substituting the Table entry at the specified serial number and column to identify Central Government (excluding Ministry of Railways), State Government, Union territory and local authority as the categories recognised within the State Tax rate notification.
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