Important Keyword: Notification No. 14/2023 - Union Territory Tax (Rate), UTGST 14/2023, Indian Railways GST services, Ministry of Railways GST, Department of Posts GST, UTGST Notification 14/2023, GST on Indian Railways, GST on Department of Posts, GST Council updates, GST service rates,
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Table of Contents
[F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 19th October, 2023
Notification No. 14/2023 - Union Territory Tax (Rate): Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
GSR......(E).-In exercise of the powers conferred by sub-section (3) of section 7 of the UTGST Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28th June, 2017, namely: -
In the said notification, in the Table, -
- against serial number 5, in column (2), in item (2), in sub-item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted;
- against serial number 5A, in column (2), after the words “Services supplied by the Central Government”, the words and brackets “[excluding the Ministry of Railways (Indian Railways)]” shall be inserted.
2. This notification shall come into force with effect from the 20th day of October, 2023.
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: -The principal notification no. 13/2017 -Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) , vide number G.S.R. 704 (E), dated the 28th June, 2017 and was last amended vide notification no. 08/2023 -Union Territory Tax (Rate), dated the 26th July, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub-section (i) vide number G.S.R. 545(E), dated the 26th July, 2023.
📚 Frequently Asked Questions (FAQs): Notification No. 14/2023 - Union Territory Tax (Rate)
Q1: What is Notification No. 14/2023 - Union Territory Tax (Rate)?
Answer: It is a notification issued by the Ministry of Finance on 19th October 2023, amending Notification No. 13/2017 - Union Territory Tax (Rate). This update specifically includes the Ministry of Railways (Indian Railways) under certain taxable service categories.
Q2: What are the key changes introduced in this notification?
Answer: Two key changes are:
Inclusion of “Ministry of Railways (Indian Railways)” alongside the Department of Posts under entry 5(i).
Exclusion of the Ministry of Railways from specific central government services in entry 5A.
Q3: From when is Notification No. 14/2023 effective?
Answer: This notification is effective from 20th October 2023.
Q4: What is the impact of including Indian Railways under UTGST taxable services?
Answer: Including Indian Railways under UTGST taxable services implies that services provided by Indian Railways may now be liable to Union Territory GST, increasing the scope of tax compliance and revenue.
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Q5: What are examples of services impacted under this change?
Answer: Services like parcel transportation, logistics support, or postal delivery by Indian Railways and Department of Posts could now attract UTGST based on the revised classification.
Q6: How does this relate to the GST Council’s recommendations?
Answer: The change reflects the GST Council's evolving strategy to streamline and widen the tax base, making government-related services part of the GST network.
Q7: Where can I find help in implementing the GST changes for my business?
Answer: You can visit Finodha’s GST Services section to get expert help with:
Understanding UTGST changes
Filing returns
Compliance support
Q8: Was there a previous amendment to Notification No. 13/2017 before this?
Answer: Yes, the last amendment was via Notification No. 08/2023 - Union Territory Tax (Rate), dated 26th July 2023.
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🧠 Summary
Notification No. 14/2023 - Union Territory Tax (Rate) significantly affects how services provided by Indian Railways and the Department of Posts are treated under the UTGST regime. Businesses leveraging such services must now review tax applicability under UTGST rules.
✅ Conclusion
This amendment tightens GST administration around public services and aligns taxation more closely with commercial services. Stay ahead of compliance with help from Finodha GST Experts.
📩 Need help? File your ITR or Register Your GST today with Finodha!
Download PDF: Notification No. 14/2023 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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