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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Revised Taxation for Department of Posts and Ministry of Railways

19-Oct-2023 | 14/2023- Central Tax (Rate)

Ministry of Finance has issued a Notification amending the previous Notification No. 13/2017-Central Tax (Rate) dated 28th June 2017. Effective from 20th October 2023, these changes bring about notable adjustments in the taxation of services provided by the Department of Posts and the Ministry of Railways (Indian Railways), as well as other services supplied by the Central Government. Key Changes: Serial Number 5 Amendment: Sub-item (i) of item (2) under serial number 5 in column (2) of the Table has been modified. This alteration now encompasses the Ministry of Railways (Indian Railways) alongside Department of Posts. This signifies that specific services provided by these entities may now be subject to revised tax rates. Serial Number 5A Revision: In column (2) under serial number 5A, the notification now appends the words and brackets, [excluding the Ministry of Railways (Indian Railways)] after Services supplied by the Central Government. This implies that certain services offered by the Central Government will now be taxed differently, with specific exceptions made for the Ministry of Railways.

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