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of <h1>Maharashtra GST Amendment: Notification No. 2/2023 Expands Clause (h) to Include Courts and Tribunals u/s 9(3.</h1> The Maharashtra State Government has issued Notification No. 2/2023 under the Maharashtra Goods and Services Tax Act, 2017, amending Notification No. 13/2017-State Tax (Rate) dated 29th June 2017. This amendment, effective from 1st March 2023, revises the Explanation clause (h) by replacing the words 'and State Legislatures' with ', State Legislatures, Courts and Tribunals.' This change is enacted under the powers conferred by section 9(3) of the Act, following the recommendations of the GST Council.
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