Addition of judicial bodies to the tax notification's Explanation expands the scope of entities referenced under the rate provision. The notification amends the Explanation to Notification No. 13/2017 State Tax (Rate) by substituting the words ', State Legislatures, Courts and Tribunals' for the previous phrase in clause (h), thereby expressly including judicial and tribunal references; the amendment is made under sub section (3) of section 9 of the State GST Act and is effective from the first day of March, 2023.
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Provisions expressly mentioned in the judgment/order text.
Addition of judicial bodies to the tax notification's Explanation expands the scope of entities referenced under the rate provision.
The notification amends the Explanation to Notification No. 13/2017 State Tax (Rate) by substituting the words ", State Legislatures, Courts and Tribunals" for the previous phrase in clause (h), thereby expressly including judicial and tribunal references; the amendment is made under sub section (3) of section 9 of the State GST Act and is effective from the first day of March, 2023.
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