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        Case ID :
        GST - States

        Seeks to amend Notification No.13/2017-State Tax (Rate), dated the 29th June, 2017 - 14/2023-State Tax (Rate) - Tripura SGST

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        State GST amendment clarifies tax treatment for Indian Railways and Central Government service entries. Amends the State GST rate notification by inserting the Ministry of Railways (Indian Railways) in one specified entry and excluding it from another entry relating to services supplied by the Central Government. The amendment operates under the Tripura State Goods and Services Tax Act, 2017 and takes effect from 20 October 2023.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                State GST amendment clarifies tax treatment for Indian Railways and Central Government service entries.

                                Amends the State GST rate notification by inserting the Ministry of Railways (Indian Railways) in one specified entry and excluding it from another entry relating to services supplied by the Central Government. The amendment operates under the Tripura State Goods and Services Tax Act, 2017 and takes effect from 20 October 2023.


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