The Central Board of Indirect Taxes and Customs (CBIC) on October 19, 2023, issued an amendment to Notification No. 13/2017- Union Territory Tax (Rate), dated June 28, 2017, which states “the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act”
The following has been amended namely: -
• In the said notification, in Table -
(iii) Against serial number 5, in column (2), in item (2), in sub-item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted.
(iv) Against serial number 5A, in column (2), after the words “Services supplied by the Central Government”, the words and brackets “[excluding the Ministry of Railways (Indian Railways)]” shall be inserted.
This notification shall come into force with effect from October 20, 2023
[Notification No. 14/2023- Union Territory Tax (Rate)]
