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        Case ID :
        GST - States

        Amendment in Notification No. ERTS(T) 65/2017/13, dated the 29th June, 2017 - ERTS(T)65/2017/Pt-III/Vol-I/645 - Meghalaya SGST

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        GST exemption scope narrowed for central railway services, specifying inclusion in postal entry and exclusion from general central government services. Amendment inserts the Ministry of Railways (railway services) after Department of Posts in serial 5, item (2)(i), and expressly excludes railway services from the 'Services supplied by the Central Government' entry at serial 5A, with effect from 20th October, 2023.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST exemption scope narrowed for central railway services, specifying inclusion in postal entry and exclusion from general central government services.

                                Amendment inserts the Ministry of Railways (railway services) after Department of Posts in serial 5, item (2)(i), and expressly excludes railway services from the "Services supplied by the Central Government" entry at serial 5A, with effect from 20th October, 2023.


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