This notification amends the Explanation to Notification No. 10/2017–Integrated Tax (Rate) by substituting the words “and State Legislatures” with “State Legislatures, Courts and Tribunals”. The amendment expands the scope of specified authorities covered under the notification and clarifies the applicability of reverse charge provisions.

Issued for earlier notification?
Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).