Amendments in Delhi GST Notification: Inclusion of Indian Railways

On August 28, 2024, the Finance (Expenditure-I) Department of Delhi issued an important notification bringing crucial amendments to the original state tax provisions, dated June 30, 2017. Exercising powers under the Delhi Goods and Services Tax Act, 2017, the Lieutenant Governor of Delhi, following the Council’s advice, has introduced these changes. The modifications involve the inclusion of the Ministry of Railways (Indian Railways) in specific exemptions and exclusions. Notably, under serial number 5, sub-item (i), the words “and the Ministry of Railways (Indian Railways)” have been added after “Department of Posts.” Additionally, the phrase “[excluding the Ministry of Railways (Indian Railways)]” is inserted under serial number 5A. These amendments will be effective from October 20, 2023, refining the applicability of GST provisions for central government services, particularly those related to Indian Railways.