GST reverse charge amendment revises the recipient category for specified government entities under Andhra Pradesh law. Amendment to the Andhra Pradesh GST notification issued under section 9(3) substitutes the entry in the relevant table for serial number 6 by specifying the recipient category as Central Government excluding the Ministry of Railways (Indian Railways), State Government, Union territory or local authority. The amendment is made on the recommendations of the GST Council and operates from 20 October 2023.