Notification No. 17/2023
Date: October 19, 2023
Subject: Amendment to Notification No. 10/2017–Integrated Tax (Rate) clarifying applicability to Ministry of Railways.
Description:
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by including the Ministry of Railways (Indian Railways) within specified service entries and excluding it from others, thereby clearly delineating tax treatment of services supplied by or to the Railways. The amendment removes ambiguity and ensures consistent application of reverse charge provisions.
Issued for earlier notification?
Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).