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    <title>Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act - for the words “and State Legislatures” the words “State Legislatures, Courts and Tribunals” shall be substituted - Seeks to amend notification No. 13/2017.</title>
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    <description>The Union Territory Tax (Rate) notification amends the Explanation to clause (h) of Notification No.13/2017 by substituting the words &quot;State Legislatures&quot; with &quot;State Legislatures, Courts and Tribunals&quot;, thereby bringing Courts and Tribunals within the entities covered by that Explanation and affecting the application of Union Territory tax where the reverse charge mechanism applies under the principal notification.</description>
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