The Department of Finance, Goa on October 19, 2023, issued an amendment to Notification No. 38/1/2017-Fin(R&C)(4/2017-Rate), dated June 30, 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. 38/1/2017-Fin(R&C)(19/2023-Rate)/3749]