Scope of State GST rate notification broadened to explicitly include courts and tribunals, altering entities covered by the clause. The Explanation to Notification No. 13/2017-State Tax (Rate) is amended by substituting in clause (h) the words ', State Legislatures, Courts and Tribunals' for the words 'and State Legislatures', thereby expressly including Courts and Tribunals within the clause; the amendment is promulgated under the statutory power to make rate notifications and declared effective from an earlier specified date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scope of State GST rate notification broadened to explicitly include courts and tribunals, altering entities covered by the clause.
The Explanation to Notification No. 13/2017-State Tax (Rate) is amended by substituting in clause (h) the words ", State Legislatures, Courts and Tribunals" for the words "and State Legislatures", thereby expressly including Courts and Tribunals within the clause; the amendment is promulgated under the statutory power to make rate notifications and declared effective from an earlier specified date.
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