Expansion of covered entities: clause (h) now expressly includes judicial bodies and tribunals, altering the State GST notification. The notification amends the Explanation to clause (h) of Notification No.13/2017 State Tax (Rate) by substituting the words 'and State Legislatures' with ', State Legislatures, Courts and Tribunals', thereby expanding the categories listed in that clause; the amendment is made under the statutory delegation and is effective from 1 March 2023.
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Provisions expressly mentioned in the judgment/order text.
Expansion of covered entities: clause (h) now expressly includes judicial bodies and tribunals, altering the State GST notification.
The notification amends the Explanation to clause (h) of Notification No.13/2017 State Tax (Rate) by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expanding the categories listed in that clause; the amendment is made under the statutory delegation and is effective from 1 March 2023.
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