Inclusion of Courts and Tribunals in GST notification expands explanatory scope, amending clause to add these authorities. The notification amends the Explanation to clause (h) of the Puducherry GST rate notification by substituting the words 'State Legislatures' with 'State Legislatures, Courts and Tribunals', thereby expressly including courts and tribunals within that explanatory provision, and declares the amendment to be effective from 1st March 2023 pursuant to the statutory authority to notify GST rates.
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Inclusion of Courts and Tribunals in GST notification expands explanatory scope, amending clause to add these authorities.
The notification amends the Explanation to clause (h) of the Puducherry GST rate notification by substituting the words "State Legislatures" with "State Legislatures, Courts and Tribunals", thereby expressly including courts and tribunals within that explanatory provision, and declares the amendment to be effective from 1st March 2023 pursuant to the statutory authority to notify GST rates.
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