[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 19/2023-Central Tax (Rate)
New Delhi, the 19th October, 2023

 G.S.R…….(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and
Services Tax Act, 2017 (12 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- Central 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. 676(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-Central 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. 676(E), dated the 28thJune,
2017 and was last amended by notification No. 14/2022-Central 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. 922 (E), dated the 30th
December, 2022.