The Central Board of Indirect Taxes and Customs (CBIC) on October 19, 2023, issued an amendment to Notification No. 4/2017-Union Territory Tax (Rate), dated June 28, 2017, which states “Notification prescribing reverse charge on certain specified supplies of goods”
The following has been amended namely: -
• In the said notification, 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. 19/2023-Union Territory Tax (Rate)]
