GST notification amendment: Ministry of Railways included in postal entry and expressly excluded from central-government services. The notification amends the State Tax (Rate) schedule by inserting the Ministry of Railways (Indian Railways) after 'Department of Posts' in serial number 5, item (2)(i), and by inserting an express exclusion '[excluding the Ministry of Railways (Indian Railways)]' after 'Services supplied by the Central Government' in serial number 5A; the amendment takes effect from 20th October, 2023.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment: Ministry of Railways included in postal entry and expressly excluded from central-government services.
The notification amends the State Tax (Rate) schedule by inserting the Ministry of Railways (Indian Railways) after "Department of Posts" in serial number 5, item (2)(i), and by inserting an express exclusion "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in serial number 5A; the amendment takes effect from 20th October, 2023.
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