Exemption from State tax on reverse charge for supplies by Indian Railways following amendment excluding Railways from Central Government entry. The Kerala Government amends G.O.(P) No.65/2017/TAXES by substituting the Table entry at Sl. No. 6, column 4 to read 'Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union territory or a local authority.' The amendment removes Indian Railways from that Central Government entry and is declared to be effective from 20th October, 2023, under the powers of sub section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017.
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Exemption from State tax on reverse charge for supplies by Indian Railways following amendment excluding Railways from Central Government entry.
The Kerala Government amends G.O.(P) No.65/2017/TAXES by substituting the Table entry at Sl. No. 6, column 4 to read "Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union territory or a local authority." The amendment removes Indian Railways from that Central Government entry and is declared to be effective from 20th October, 2023, under the powers of sub section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017.
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