Tax rate amendment narrows exempted government entities to Central Government excluding Indian Railways, State and local authorities. The notification substitutes the Table entry at S. No. 6, column 4 to specify recipients as Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, thereby clarifying that the Ministry of Railways is excluded; the amendment is made under the state GST Act and is given retrospective effect from a specified earlier date as an amendment to the principal State Tax (Rate) notification.
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Tax rate amendment narrows exempted government entities to Central Government excluding Indian Railways, State and local authorities.
The notification substitutes the Table entry at S. No. 6, column 4 to specify recipients as Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, thereby clarifying that the Ministry of Railways is excluded; the amendment is made under the state GST Act and is given retrospective effect from a specified earlier date as an amendment to the principal State Tax (Rate) notification.
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