CBIC issues various Notifications pursuant to recommendations of the 52nd GST Council Meeting

CBIC issued various notifications pursuant to the 52nd Goods and Services Tax (GST) Council Meeting. The notifications became effective from 20 October 2023. The key points include the imposition of conditions on suppliers of passenger transport services and rental services of motor vehicles, the taxation of various supplies made by the Ministry of Railways, restrictions on refund eligibility for…