Inclusion of Courts and Tribunals expands entities covered by the Explanation to clarify State GST scope and application. The notification amends the Explanation to Notification No.13/2017 State Tax (Rate) by substituting the words 'and State Legislatures' with ', State Legislatures, Courts and Tribunals' in clause (h), thereby expressly including Courts and Tribunals among the entities covered by that Explanation; the amendment is made under sub section (3) of section 9 of the State GST Act and takes effect from the date specified in the notification.
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Inclusion of Courts and Tribunals expands entities covered by the Explanation to clarify State GST scope and application.
The notification amends the Explanation to Notification No.13/2017 State Tax (Rate) by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals" in clause (h), thereby expressly including Courts and Tribunals among the entities covered by that Explanation; the amendment is made under sub section (3) of section 9 of the State GST Act and takes effect from the date specified in the notification.
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