Inclusion of Courts and Tribunals in taxable entities expands the state GST notification's scope under amendment. Amendment to the State Tax (Rate) notification substitutes the words ', State Legislatures, Courts and Tribunals' in clause (h) of the Explanation to Notification No. 13/2017 State Tax (Rate), expressly adding Courts and Tribunals to the enumerated entities under the empowering provision of sub section (3) of section 9 of the Gujarat GST Act.