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<h1>Uttarakhand GST Act Amended: Clause (h) Now Includes 'Courts and Tribunals' Retroactive to March 1, 2023.</h1> The Government of Uttarakhand has amended a previous notification from June 29, 2017, under the Uttarakhand Goods and Services Tax Act, 2017. The amendment involves a change in the wording of the Explanation, clause (h), replacing 'and State Legislatures' with ', State Legislatures, Courts and Tribunals.' This amendment is enacted in the public interest and is effective retroactively from March 1, 2023.