GST exemption scope adjusted to include Ministry of Railways in postal exemption and exclude it from general Central services. Amendment adjusts the notification Table to include the Ministry of Railways after 'Department of Posts' at serial number 5(i) and to exclude the Ministry of Railways from the entry at serial number 5A by inserting '[excluding the Ministry of Railways (Indian Railways)]' after 'Services supplied by the Central Government'; the changes are deemed effective from 20 October 2023.
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Provisions expressly mentioned in the judgment/order text.
GST exemption scope adjusted to include Ministry of Railways in postal exemption and exclude it from general Central services.
Amendment adjusts the notification Table to include the Ministry of Railways after "Department of Posts" at serial number 5(i) and to exclude the Ministry of Railways from the entry at serial number 5A by inserting "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government"; the changes are deemed effective from 20 October 2023.
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