Inclusion of adjudicatory bodies in GST Explanation clause expands regulatory coverage and alters persons subject to notification. The Explanation to notification No. 48/ST-2 (30 June 2017) is amended by substituting, in clause (h), the words 'and State Legislatures' with the signs and words ', State Legislatures, Courts and Tribunals', thereby expressly including Courts and Tribunals in the clause; the amendment is effected under sub section (3) of section 9 of the Haryana GST Act and comes into force from 1st March, 2023.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of adjudicatory bodies in GST Explanation clause expands regulatory coverage and alters persons subject to notification.
The Explanation to notification No. 48/ST-2 (30 June 2017) is amended by substituting, in clause (h), the words "and State Legislatures" with the signs and words ", State Legislatures, Courts and Tribunals", thereby expressly including Courts and Tribunals in the clause; the amendment is effected under sub section (3) of section 9 of the Haryana GST Act and comes into force from 1st March, 2023.
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