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of <h1>Chhattisgarh Amends GST Notification: Includes Courts and Tribunals in Clause (h) Explanation, Effective February 28, 2023.</h1> The Government of Chhattisgarh has issued Notification No. 02/2023 to amend Notification No. 13/2017-State Tax (Rate) under the Chhattisgarh Goods and Services Tax Act, 2017. The amendment modifies the Explanation in clause (h) by replacing the phrase 'and State Legislatures' with ', State Legislatures, Courts and Tribunals.' This change aligns with the recommendations of the Council and is effective from the date of Notification No. 02/2023 - Central Tax (Rate) dated February 28, 2023. The notification is issued by the Commercial Tax Department on behalf of the Governor of Chhattisgarh.
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