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        Case ID :
        GST - States

        Seeks to amend notification No. 13/2017- State Tax (Rate) - eCF No.183190/107 - Assam SGST

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        GST notification amendment expands the explanation to include Courts and Tribunals, with retrospective effect. The Assam Goods and Services Tax notification amends the explanation in Notification No. 13/2017-State Tax (Rate) by substituting the existing phrase so that the reference now covers State Legislatures, Courts and Tribunals in addition to Parliament. The amendment is given retrospective effect from 1 March 2023 and is confined to the wording of the explanation.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST notification amendment expands the explanation to include Courts and Tribunals, with retrospective effect.

                                The Assam Goods and Services Tax notification amends the explanation in Notification No. 13/2017-State Tax (Rate) by substituting the existing phrase so that the reference now covers State Legislatures, Courts and Tribunals in addition to Parliament. The amendment is given retrospective effect from 1 March 2023 and is confined to the wording of the explanation.


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