Reverse charge under IGST: amendment adds courts and tribunals to entities affecting services liable under reverse charge mechanism. Notification No. 02/2023 amends the Explanation to notification No.10/2017 by substituting the words 'and State Legislatures' with ', State Legislatures, Courts and Tribunals', thereby expanding the entities referenced in the Explanation that relate to services liable to integrated tax under the reverse charge mechanism; the amendment follows the GST Council recommendation and takes effect from 1 March 2023.