GST exemption notification amended to include Indian Railways in one entry and exclude it from another service category. Services supplied by the Central Government under the Uttar Pradesh Goods and Services Tax exemption notification were amended to expand and refine the coverage relating to specified public service providers. The entry against serial number 5 was modified to include the Ministry of Railways (Indian Railways) after the Department of Posts, and the corresponding entry at serial number 5A was amended to exclude the Ministry of Railways (Indian Railways) from the specified description. The amendment was given retrospective effect from 20 October 2023.
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Provisions expressly mentioned in the judgment/order text.
GST exemption notification amended to include Indian Railways in one entry and exclude it from another service category.
Services supplied by the Central Government under the Uttar Pradesh Goods and Services Tax exemption notification were amended to expand and refine the coverage relating to specified public service providers. The entry against serial number 5 was modified to include the Ministry of Railways (Indian Railways) after the Department of Posts, and the corresponding entry at serial number 5A was amended to exclude the Ministry of Railways (Indian Railways) from the specified description. The amendment was given retrospective effect from 20 October 2023.
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