Amendment to GST notification adds Courts and Tribunals to the Explanation clause, widening institutional coverage under the provision. The Goa GST notification amends the Explanation in clause (h) by substituting the words ', State Legislatures, Courts and Tribunals' in place of 'and State Legislatures', thereby expressly including Courts and Tribunals within the scope of that explanatory provision; the change is made on the Council's recommendation and will take effect from the commencement date stated in the notification.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST notification adds Courts and Tribunals to the Explanation clause, widening institutional coverage under the provision.
The Goa GST notification amends the Explanation in clause (h) by substituting the words ", State Legislatures, Courts and Tribunals" in place of "and State Legislatures", thereby expressly including Courts and Tribunals within the scope of that explanatory provision; the change is made on the Council's recommendation and will take effect from the commencement date stated in the notification.
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