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of <h1>West Bengal amends GST notification to include Courts and Tribunals under reverse charge mechanism, effective March 1, 2023.</h1> The Government of West Bengal has issued a notification amending the previous notification No. 1137-F.T. dated June 28, 2017, concerning the reverse charge mechanism under the West Bengal Goods and Services Tax Act, 2017. The amendment includes commercial services provided by Courts and Tribunals to any registered person under the reverse charge mechanism. This change, effective from March 1, 2023, aligns with the corresponding Central Notification No. 2/2023-Central Tax (Rate). The amendment substitutes the phrase 'and State Legislatures' with ', State Legislatures, Courts and Tribunals' in the relevant clause.
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