[TO BE PUBLISHED IN THE GAZETTE OFINDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

NOTIFICATION No. 02/2023-CentralTax (Rate)

New Delhi, the 28^th 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 01^st March, 2023.                             

[F.No.- CBIC-190354/21/2023-TO(TRU-II)-CBEC]

(Rajeev Ranjan)

Under Secretary

Note:- The principal notification no. 13/2017 -Central Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28^th June, 2017 and was last amended vide notification no. 05/2022 -Central Tax (Rate), dated the 13^th July, 2022 published in the official gazette vide number G.S.R. 547(E), dated the 13^th July, 2022.