The Ministry of Finance (MoF) on October 19, 2023, issued a notification to amend notification No. 4/2017-IntegratedTax (Rate), dated June 28, 2017, related to the reverse charge on certain specified supplies of goods.
The following amendment has been stated:
• In the Table, against S. No. 6, in column 4, for the entry, the following entry may be substituted, namely: -
“Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.”
This notification shall come into force with effect from October 20, 2023.
[Notification No. 22/2023-IntegratedTax (Rate)]
