Inclusion of judicial bodies in GST notification expands covered entities by adding tribunals and similar bodies, effective retrospectively. The Punjab GST notification amends the Explanation in clause (h) by substituting the words 'and State Legislatures' with ', State Legislatures, Courts and Tribunals', thereby expanding the Explanation to include judicial bodies; the amendment is notified as effective retrospectively from the first day of March, 2023 under the executive powers conferred by the GST Act.
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Inclusion of judicial bodies in GST notification expands covered entities by adding tribunals and similar bodies, effective retrospectively.
The Punjab GST notification amends the Explanation in clause (h) by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expanding the Explanation to include judicial bodies; the amendment is notified as effective retrospectively from the first day of March, 2023 under the executive powers conferred by the GST Act.
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