Inclusion of courts and tribunals under the Tamil Nadu GST notification expands specified entities and alters clause scope. Amendment substitutes the words ', State Legislatures, Courts and Tribunals' for 'and State Legislatures' in clause (h) of the Explanation to Notification No.II(2)/CTR/532(d-16)/2017, thereby expressly including Courts and Tribunals among the entities referenced; issued under the Tamil Nadu Goods and Services Tax Act, 2017 and effective retrospectively from 1st March, 2023.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of courts and tribunals under the Tamil Nadu GST notification expands specified entities and alters clause scope.
Amendment substitutes the words ", State Legislatures, Courts and Tribunals" for "and State Legislatures" in clause (h) of the Explanation to Notification No.II(2)/CTR/532(d-16)/2017, thereby expressly including Courts and Tribunals among the entities referenced; issued under the Tamil Nadu Goods and Services Tax Act, 2017 and effective retrospectively from 1st March, 2023.
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