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of <h1>Central Government amends GST reverse charge mechanism to include courts and tribunals, effective March 1, 2023.</h1> The Central Government has amended notification No. 13/2017-Central Tax (Rate) under the Central Goods and Services Tax Act, 2017, following the recommendations from the GST Council's 49th meeting on February 18, 2023. The amendment involves changes to the reverse charge mechanism (RCM) for certain services, specifically replacing the phrase 'and State Legislatures' with ', State Legislatures, Courts and Tribunals' in clause (h) of the Explanation. This change will take effect from March 1, 2023, as per Notification No. 02/2023-Central Tax (Rate) issued by the Ministry of Finance.
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