Reverse charge supply services: State tax liability extended to recipients to include courts and tribunals under Odisha notification. The notification amends the Explanation to the Odisha GST notification so that clause (h) now substitutes the words to include 'Courts and Tribunals' along with State Legislatures, thereby expanding the class of recipients required to pay State tax under the reverse charge mechanism; the amendment is effective from 1 March 2023.
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Reverse charge supply services: State tax liability extended to recipients to include courts and tribunals under Odisha notification.
The notification amends the Explanation to the Odisha GST notification so that clause (h) now substitutes the words to include "Courts and Tribunals" along with State Legislatures, thereby expanding the class of recipients required to pay State tax under the reverse charge mechanism; the amendment is effective from 1 March 2023.
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