Summary of GST Rate Amendment for Government Entities

Notification Details: G.S.R. (E) Notification, exercising powers under sub-section (3) of section 9 of the CGST Act, 2017. Refers to amendment in the notification No. 4/2017-Central Tax (Rate) dated 28th June 2017.

Amendment in Notification: The amendment targets S. No. 6 in the original notification's TABLE. In column 4, substitutes the existing entry with: Revised Entry: Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory, or a local authority.

Effective Date: The amendment becomes effective from the 20th day of October, 2023.

Issuing Authority: The amendment is issued by Vikram Wanere, Under Secretary, on behalf of the Central Government.

Note on Principal Notification: Refers to the original notification No. 4/2017-Central Tax (Rate), dated 28th June 2017. The principal notification was last amended by notification No. 14/2022-Central Tax (Rate), dated 30th December 2022.

This amendment specifies a revised entry for entities related to the Central Government, State Government, Union territory, or a local authority for GST rate purposes, effective from October 20, 2023. The notification emphasizes changes made to the principal notification, which was last amended on December 30, 2022.