Notification No. 13/2023
Date: October 19, 2023
Subject: Amendment to Notification 12/2017–CT (Rate) adding a major new GST exemption entry for Governmental Authorities.
Description:
A new exemption entry 3B is inserted for services provided to a Governmental Authority relating to water supply, sanitation, public health, solid waste management, and slum improvement. Further, references to the Ministry of Railways (Indian Railways) are added across S. Nos. 6, 7, 8, and 9 wherever “Department of Posts” appears. These changes broaden public utility exemptions and update departmental references.
Issued for earlier notification?
Yes — amends Notification 12/2017–CT (Rate).