Notification No. 19/2023
Date: October 19, 2023
Subject: Amendment to Notification 04/2017–CT (Rate) modifying RCM recipient category. This
Description:
This notification revises the class of recipients under S. No. 6 of Notification 4/2017. The amended entry now specifies that the recipient must be the Central Government (excluding Ministry of Railways), State Government, Union Territory, or a local authority. This corrects scope and prevents unintended application of reverse charge on Indian Railways.
Issued for earlier notification?
Yes — amends Notification 04/2017–CT (Rate).