Important Keyword: Notification No. 02/2023 – Central Tax (Rate), GST on services, reverse charge on services, GST tribunal tax, Finodha GST registration, Finodha GST professional help,
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Table of Contents
[F. No.- CBIC-190354/21/2023-TO(TRU-II)-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 28th February, 2023
Notification no. 02/2023 - Central Tax (Rate): Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
GST: [TO BE PUBLISHED IN THE GAZETTE OFINDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GSR......(E).-In exercise of the powers conferred by sub-section (3) of section 9 of the CGST 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.
(Rajeev Ranjan)
Under Secretary
Note: - The principal notification no. 13/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 05/2022 -Central Tax (Rate), dated the 13th July, 2022 published in the official gazette vide number G.S.R. 547(E), dated the 13th July, 2022.
📚 Frequently Asked Questions (FAQs): Notification No. 02/2023 – Central Tax (Rate)
Q1: What is Notification No. 02/2023 – Central Tax (Rate) about?
Answer:
Notification No. 02/2023 – Central Tax (Rate), issued on 28th February 2023, amends the Explanation clause (h) of Notification No. 13/2017-Central Tax (Rate). It includes “Courts and Tribunals” in addition to “Parliament and State Legislatures” under the purview of GST service taxation—especially in relation to reverse charge provisions.
Q2: What exactly changed under this amendment?
Answer:
The words “and State Legislatures” in Explanation clause (h) are now replaced with “, State Legislatures, Courts and Tribunals.” This broadens the tax applicability under reverse charge to include services provided to courts and tribunals.
Q3: From when is Notification No. 02/2023 effective?
Answer:
This notification came into force on 1st March 2023.
Q4: Why was this amendment necessary?
Answer:
The inclusion of Courts and Tribunals aligns with the GST Council's 49th Meeting recommendations to ensure clarity in tax interpretation and plug potential loopholes in service-related GST applicability.
Q5: Does this affect GST reverse charge mechanism (RCM)?
Answer:
Yes ✅. Services provided to Courts and Tribunals may now fall under the RCM framework, increasing the compliance responsibilities for service providers and recipients.
Q6: How can a taxpayer ensure they are compliant with such updates?
Answer:
It's essential to stay updated with GST rule changes and amendments. Businesses should consult GST experts for seamless compliance. 🔗 Get help from trusted GST professionals at www.Finodha.in
Q7: Where can I register for GST under these updated rules?
Answer:
You can register or update your GST details online using this link:
👉 https://finodha.in/online-gst-registration/
Q8: Are there tools to help me file GST returns easily?
Answer:
Yes! Use Finodha’s GST filing portal for simple and accurate GST return filing:
👉 https://finodha.in/gst-return-filing/
Q9: What if I’m setting up a new business? Do these rules apply?
Answer:
If you’re offering taxable services to courts, tribunals, or legislative bodies, these rules are relevant. Start your business the right way with GST-compliant setup support here:
👉 https://finodha.in/setup-business/
Q10: Do these changes apply to services provided by legal professionals?
Answer:
Possibly ✅. If legal professionals provide services to courts or tribunals, and those are taxable under GST, this amendment could impact their billing and compliance model.
📌 Summary of Notification 02/2023 – Central Tax (Rate)
- Amends Notification No. 13/2017 – Central Tax (Rate)
- Adds “Courts and Tribunals” to tax scope
- Applies from 1st March 2023
- Ensures uniform interpretation of GST on public institutions
✨ Need Expert Help?
Connect with a verified GST Consultant now:
👉 www.Finodha.in
Download PDF: Notification No. 02/2023 – Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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