GST exemption amendment expands nil-rated government services and updates railways references in existing notification entries. The Uttarakhand GST exemption notification is amended to insert a new nil-rated entry for services provided to a Governmental Authority by way of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. Several existing entries are also updated by adding 'and the Ministry of Railways (Indian Railways)' after references to the Department of Posts in the relevant parts of the table, explanation, and provisos. The amendment is deemed to have come into force from 20 October 2023.
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Provisions expressly mentioned in the judgment/order text.
GST exemption amendment expands nil-rated government services and updates railways references in existing notification entries.
The Uttarakhand GST exemption notification is amended to insert a new nil-rated entry for services provided to a Governmental Authority by way of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. Several existing entries are also updated by adding "and the Ministry of Railways (Indian Railways)" after references to the Department of Posts in the relevant parts of the table, explanation, and provisos. The amendment is deemed to have come into force from 20 October 2023.
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