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of <h1>Kerala Amends GST Notification: Ministry of Railways Excluded from Central Govt Category, Alters Reverse Charge Mechanism.</h1> The Government of Kerala has amended the notification G.O. (P) No.65/2017/TAXES, initially issued on June 30, 2017, under the Kerala State Goods and Services Tax Act, 2017. The amendment, effective from October 20, 2023, modifies the entities listed in the original notification. The revised entry now excludes the Ministry of Railways (Indian Railways) from the Central Government category, impacting the reverse charge mechanism for certain goods supplied by Indian Railways. This change aims to exempt registered persons from state tax liability on these transactions, following recommendations from the Goods and Services Tax Council.
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