Inclusion of Ministry of Railways adjusts SGST rate notification scope and excludes railway services from central-government services entry. The notification amends the State GST rate schedule to include the Ministry of Railways (Indian Railways) alongside the Department of Posts in one entry, and to exclude the Ministry of Railways from the general entry for services supplied by the Central Government. The amendment modifies Notification No. 13/2017-State Tax (Rate), records prior amendment history, and specifies the operative effective date.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of Ministry of Railways adjusts SGST rate notification scope and excludes railway services from central-government services entry.
The notification amends the State GST rate schedule to include the Ministry of Railways (Indian Railways) alongside the Department of Posts in one entry, and to exclude the Ministry of Railways from the general entry for services supplied by the Central Government. The amendment modifies Notification No. 13/2017-State Tax (Rate), records prior amendment history, and specifies the operative effective date.
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