Reverse charge amendment under Uttarakhand GST expands and refines coverage for Indian Railways and central government supplies. Uttarakhand GST notification amends the existing 2017 reverse charge notification by inserting 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' in serial number 5, item (2), sub-item (i), and by inserting 'excluding the Ministry of Railways (Indian Railways)' after 'Central Government' in serial number 5A. The amendment is deemed to have come into force with effect from 20 October 2023.
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Reverse charge amendment under Uttarakhand GST expands and refines coverage for Indian Railways and central government supplies.
Uttarakhand GST notification amends the existing 2017 reverse charge notification by inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in serial number 5, item (2), sub-item (i), and by inserting "excluding the Ministry of Railways (Indian Railways)" after "Central Government" in serial number 5A. The amendment is deemed to have come into force with effect from 20 October 2023.
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