Amend Notification No 13/2017- Central Tax (Rate)

Last updated: 25 October 2023

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This notification, dated 19th October 2023, introduces amendments to the Central Goods and Services Tax (CGST) (Rate) Notification No. 13/2017. The changes specifically affect services provided by the Ministry of Railways (Indian Railways). These amendments are effective from 20th October 2023.

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2023- Central Tax (Rate)
New Delhi, the 19th October, 2023

GSR......(E).-In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 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-Central 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. 692(E), dated the 28th June, 2017, namely:

In the said notification, in the Table, -

(i) 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;

(ii) 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.

[F.No. CBIC-190354/195/2023-TO (TRU-II)-CBEC]

FAQ :

The purpose of this notification is to make further amendments to the existing Notification No. 13/2017- Central Tax (Rate).

Notification No. 13/2017- Central Tax (Rate), dated 28th June, 2017, is being amended.

The amendments involve inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" for serial number 5, and inserting "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" for serial number 5A.

These amendments shall come into force with effect from the 20th day of October, 2023.

This notification is issued by the Government of India, Ministry of Finance (Department of Revenue).

Notification No : 14/2023
Source : https://taxinformation.cbic.gov.in/view-pdf/1009895/ENG/Notifications

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