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of <h1>Kerala amends GST Notification No. 74/2017 to apply reverse charge on services by Courts and Tribunals from March 2023.</h1> The Government of Kerala has amended Notification No. 74/2017/TAXES, originally issued on 30th June 2017, under the Kerala State Goods and Services Tax Act, 2017. The amendment, effective from 1st March 2023, modifies the Explanation in clause (h) to include 'Courts and Tribunals' alongside 'State Legislatures.' This change aligns with the recommendations from the 49th meeting of the Goods and Services Tax Council, aiming to apply the reverse charge mechanism to services provided by Courts and Tribunals.
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