Reverse charge on certain specified supplies of goods under section 5 (3) - Ministry of Railways (Indian Railways) excluded from Central Government ambit - Notification No 04/2017- Integrated Tax (Rate) dated 28.06.2017 as amended. - 22/2023 - Integrated GST (IGST) Rate

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 22/2023- Integrated Tax (Rate) New Delhi, the 19th October, 2023 G.S.R. 781 (E). - In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) , the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E),dated the 28th June, 2017 , 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. 2. This notification shall come into force with effect from the 20th day of October, 2023. [F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC] Vikram Wanere Under Secretary Note : - The principal notification No. 4/2017- Integrated Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E), dated the 28 th June, 2017 and was last amended by notification No. 14/2022- Integrated Tax (Rate), dated the 30th December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 923 (E), dated the 30th December, 2022.