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of <h1>Jharkhand Amends GST Notification: Expands Clause (h) to Include Courts and Tribunals, Effective March 1, 2023.</h1> The Government of Jharkhand has issued Notification No. 2/2023 on June 5, 2023, amending Notification No. 13/2017-State Tax (Rate) from June 29, 2017. This amendment, effective retrospectively from March 1, 2023, modifies the Explanation in clause (h) by replacing 'and State Legislatures' with ', State Legislatures, Courts and Tribunals.' This change is made under the authority of section 9(3) of the Jharkhand Goods and Services Tax Act, 2017, following the Council's recommendations. The notification was issued by the Secretary of the Commercial Taxes Department on behalf of the Governor of Jharkhand.
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