Services on which integrated tax will be payable under RCM under IGST Act - Ministry of Railways (Indian Railways) added and excluded - Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017 as amended. - 17/2023 - Integrated GST (IGST) Rate

Government of India Ministry of Finance (Department of Revenue) Notification No. 17/2023- Integrated Tax (Rate) New Delhi, the 19th October, 2023 G.S.R. 766 (E) .-In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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. 10/2017-Integrated 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. 685(E), dated the 28th June, 201 7, namely:- In the said notification, in the Table, - (i) against serial number 6, 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 6A, 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] (Rajeev Ranjan) Under Secretary to the Government of India Note: -The principal notification no. 10/2017 -Integrated Tax (Rate), dated the 28 th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended vide notification no. 13/2023-Integrated Tax (Rate), dated the 26th September, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub-section (i) vide number G.S.R. 691(E), dated the 26th September, 2023.