Services to Governmental Authority added under Chapter 99 with nil tax entries; Ministry of Railways included alongside Department of Posts. The amendment inserts Table entry 3B under Chapter 99 listing services to a Governmental Authority-water supply; public health; sanitation conservancy; solid waste management; and slum improvement and upgradation-with Nil shown in the relevant tax columns. It further inserts 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' in several existing Table entries and provisos; the notification is deemed to have come into force from the twentieth day of October, 2023.
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Provisions expressly mentioned in the judgment/order text.
Services to Governmental Authority added under Chapter 99 with nil tax entries; Ministry of Railways included alongside Department of Posts.
The amendment inserts Table entry 3B under Chapter 99 listing services to a Governmental Authority-water supply; public health; sanitation conservancy; solid waste management; and slum improvement and upgradation-with Nil shown in the relevant tax columns. It further inserts "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in several existing Table entries and provisos; the notification is deemed to have come into force from the twentieth day of October, 2023.
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