Scope of taxable persons expanded to include courts and tribunals under Meghalaya GST, effective from March. The notification amends the Explanation to the prior Meghalaya GST notification by substituting the words 'and State Legislatures' with ',State Legislatures, Courts and Tribunals' in clause (h), thereby explicitly including Courts and Tribunals among the entities covered; the amendment comes into force from 1 March 2023.