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<h1>GST Amendment Expands Reverse Charge Mechanism to Include Courts and Tribunals under IGST Act, Effective March 1, 2023.</h1> The Central Government, following the GST Council's recommendations from its 49th meeting on February 18, 2023, has amended Notification No. 10/2017 regarding the Integrated Goods and Services Tax (IGST) Act, 2017. Effective March 1, 2023, the amendment modifies clause (h) of the notification's Explanation to include 'Courts and Tribunals' alongside 'State Legislatures' as categories of services on which integrated tax will be payable under the reverse charge mechanism. This change reflects the evolving scope of services subject to IGST under the reverse charge mechanism.