Notification No. 14/2023
Date: October 19, 2023
Subject: Amendment to Notification 13/2017–CT (Rate) concerning Reverse Charge Mechanism (RCM) for Government-supplied services.
Description:
This notification expands Government-related RCM coverage. Under S. No. 5, RCM now explicitly includes services where the Ministry of Railways (Indian Railways) is the supplier. Under S. No. 5A, the words “Services supplied by the Central Government” are amended to exclude the Ministry of Railways. These ensure accurate liability demarcation between normal tax and RCM for different central departments.
Issued for earlier notification?
Yes — amends Notification 13/2017–CT (Rate).