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Exclusion of Indian Railways from central-government service exemptions, altering GST exemption scope with retrospective effect. The notification amends the Table to add 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' and to insert '[excluding the Ministry of Railways (Indian Railways)]' after 'Services supplied by the Central Government,' thereby narrowing the exemption available for central government services so that Indian Railways are excluded from those exemptions; the amendment is effective from 20th October, 2023.
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Exclusion of Indian Railways from central-government service exemptions, altering GST exemption scope with retrospective effect.
The notification amends the Table to add "and the Ministry of Railways (Indian Railways)" after "Department of Posts" and to insert "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government," thereby narrowing the exemption available for central government services so that Indian Railways are excluded from those exemptions; the amendment is effective from 20th October, 2023.
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