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<h1>Gujarat amends GST Notification: Adds 'Courts and Tribunals' to explanation clause, effective March 1, 2023.</h1> The Government of Gujarat has issued an amendment to Notification No. 13/2017-State Tax (Rate) dated June 30, 2017, under Notification No. 02/2023-State Tax (Rate) dated March 1, 2023. This amendment, made under the Gujarat Goods and Services Tax Act, 2017, involves a change in the explanation clause of the original notification. Specifically, the words 'Courts and Tribunals' have been added after 'State Legislatures' in clause (h). The amendment is effective from March 1, 2023.