State GST notification amendment adds courts and tribunals to clause listing public institutions, effective from central notification date. The notification amends a State GST rate notification by substituting in the Explanation to clause (h) the words 'and State Legislatures' with ', State Legislatures, Courts and Tribunals', thereby expressly including Courts and Tribunals within that explanatory provision; the amendment is effective from the operative date of the corresponding Central Tax (Rate) notification.
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Provisions expressly mentioned in the judgment/order text.
State GST notification amendment adds courts and tribunals to clause listing public institutions, effective from central notification date.
The notification amends a State GST rate notification by substituting in the Explanation to clause (h) the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expressly including Courts and Tribunals within that explanatory provision; the amendment is effective from the operative date of the corresponding Central Tax (Rate) notification.
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