Summary of Amendments to Notification No. 13/2017 - Central Tax (Rate)

Notification Details: G.S.R. (E) Notification regarding amendments to the CGST Act, 2017. Refers to the amendment in the notification No. 13/2017 - Central Tax (Rate), dated 28th June 2017.

Amendments Introduced: Amendments are made in the Table of the notification. For 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)" are inserted.

For 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)]" are inserted.

Effective Date: The amendments come into effect from the 20th day of October, 2023.

Issuing Authority: The notification is issued by Rajeev Ranjan, Under Secretary to the Government of India.

Note on Principal Notification: Refers to the original notification No. 13/2017 - Central Tax (Rate), dated 28th June 2017.

These amendments specifically target entries related to services supplied by the Central Government. The changes involve the insertion of specific mentions for the Ministry of Railways (Indian Railways)

and the exclusion of the Ministry of Railways (Indian Railways) for certain services supplied by the Central Government. The effective date for these amendments is October 20, 2023.