Inclusion of Ministry of Railways alters classification of Central Government services for state GST applicability effective retrospectively. The notification amends the State Tax (Rate) table to (i) insert 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' in serial 5, item (2)(i), explicitly including the Ministry of Railways in that entry, and (ii) insert '[excluding the Ministry of Railways (Indian Railways)]' after 'Services supplied by the Central Government' in serial 5A, thereby carving the Ministry of Railways out of that exclusion. The amendment is effected under authority of the Jharkhand GST law and is effective from 20 October 2023.
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Inclusion of Ministry of Railways alters classification of Central Government services for state GST applicability effective retrospectively.
The notification amends the State Tax (Rate) table to (i) insert "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in serial 5, item (2)(i), explicitly including the Ministry of Railways in that entry, and (ii) insert "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in serial 5A, thereby carving the Ministry of Railways out of that exclusion. The amendment is effected under authority of the Jharkhand GST law and is effective from 20 October 2023.
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