NOTIFICATION No. 02/2023-CentralTax (Rate), New Delhi, the 28th February, 2023
-
GSR. (E).-In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services
Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the
following further amendments in the notification of the Government of India, in the Ministry of Finance
(Department of Revenue), No.13/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June, 2017,
namely: -
In the said notification, in the Explanation, in clause (h), for the words “and State Legislatures”
the words “, State Legislatures, Courts and Tribunals” shall be substituted.
2. This notification shall come into force with effect from the 01st March, 2023.
[F.No.- CBIC-190354/21/2023-TO(TRU-II).......