Reverse charge on certain specified supplies of goods u/s 9(3) - Ministry of Railways (Indian Railways) excluded from Central Government ambit - Notification No 04/2017- Central Tax (Rate) dated 28.06.2017 as amended. - 19/2023 - Central GST (CGST) Rate

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 19/2023-Central Tax (Rate) New Delhi, the 19th October, 2023 G.S.R. 780 (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, Ministry of Finance (Department of Revenue), No. 4/2017- 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. 676(E), dated the 28th June, 2017 , namely:- In the said notification, in the Table, against S. No. 6, in column 4, for the entry, the following entry may be substituted, namely: - Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority. 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] Vikram Wanere Under Secretary Note: - The principal notification No. 4/2017-Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28 th June, 2017 and was last amended by notification No. 14/2022-Central Tax (Rate), dated the 30th December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 922 (E), dated the 30 th December, 2022.