Reverse charge mechanism extended to courts and tribunals; commercial services to registered persons now taxable under RCM. Seeks to subject certain commercial services provided by Courts and Tribunals to taxation under the reverse charge mechanism when received by a registered person by amending the Explanation to notification No. 1137 F.T., substituting 'State Legislatures' with 'State Legislatures, Courts and Tribunals' so that such services fall within the supplier categories chargeable under RCM, effective from the 1st day of March, 2023.