Notification No. 22/2023
Date: October 19, 2023
Subject: Amendment to Notification No. 4/2017–Integrated Tax (Rate) excluding Ministry of Railways from specified entries.
Description:
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by substituting the entry relating to Government recipients to exclude the Ministry of Railways (Indian Railways). The amendment aligns reverse charge provisions with policy decisions and avoids overlap with other notified mechanisms.
Issued for earlier notification?
Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).