The Ministry of Finance (MoF) on October 19, 2023, amended an older notification No.12/2017-Central Tax (Rate), dated June 28, 2017, related to exemption on intra-State supplies of services.
The following has been stated: -
•Against serial number 6, in column (3), in item (a), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted.
•Against serial number 7, in column (3), in the Explanation, in item(a), in sub-item(i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted.
This notification shall come into force with effect from October 20, 2023.
The detailed notification is given in the document attached below.
[Notification No. 13/2023-Central Tax (Rate)]
