CBIC Amends RCM Service Tax Categories under CGST Act; Adds Ministry of Railways to Serial Number 5 [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) vide notification no. 14/2023 has notified the amendment in service tax categories under Reverse Charge Mechanism (RCM) under Central Goods and Services Tax (CGST Act), 2017 in accordance with the recommendations of the GST council with effect from 20th October 2023. 

In the exercise of authority vested by sub-section (3) of section 9 in the Central Goods and Services Tax Act, 2017, the Central Government, acting upon the recommendations of the Council, hereby introduces the subsequent modifications to the notification initially issued by the Government of India, in the Ministry of Finance (Department of Revenue), under reference No. 13/2017-Central Tax (Rate), dated June 28, 2017. The original notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), and is designated as G.S.R. 692(E), dated June 28, 2017.

In the said notification, in the Table, -

(i) 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;

(ii) 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.

To Read the full text of the Notification CLICK HERE

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