Exemptions on supply of services under IGST Act - Certain services provided to Governmental Authority exempted - Ministry of Railways (Indian Railways) excluded from certain items - Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.

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..... ent of Revenue) Notification No. 16/2023- Integrated Tax (Rate) New Delhi, the 19th October, 2023 G.S.R. 763 (E).-In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, sub-section (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Centra .....

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..... ay of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. Nil Nil"; (2.) 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; (3.) against serial number 7, in column (3), .....

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..... e: The principal notification no. 9/2017 -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. 684 (E), dated the 28th June, 2017 and was last amended vide notification no. 12/2023 -Integrated Tax (Rate), dated the 26th September, 2023 published in the Gazette of India, Extraordinary, Part II .....

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