Government entity inclusion in GST provisions clarified, excluding Ministry of Railways and covering central, state, local bodies. The notification substitutes the Table entry at Sl. no. 6, column 4 to read: Central Government [excluding Ministry of Railways (Indian Railways)] , State government, Union territory or a local authority, thereby excluding the Ministry of Railways from the Central Government reference and grouping central, state, union territory and local authorities as the relevant recipients; the amendment is declared effective from 20th October 2023.
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Provisions expressly mentioned in the judgment/order text.
Government entity inclusion in GST provisions clarified, excluding Ministry of Railways and covering central, state, local bodies.
The notification substitutes the Table entry at Sl. no. 6, column 4 to read: Central Government [excluding Ministry of Railways (Indian Railways)] , State government, Union territory or a local authority, thereby excluding the Ministry of Railways from the Central Government reference and grouping central, state, union territory and local authorities as the relevant recipients; the amendment is declared effective from 20th October 2023.
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