The below Notifications shall be applicable with effect from 1 March 2023:
| Sr. No. | Notification No | Gist |
| 1 | 01/2023 - Central Tax (Rate) | An explanation has been added in the principal exemption Notification No. 12/2017 - Central Tax (Rate) dated 28 June 2017, clarifying that any authority, board, or body set up by the Central Government or State Government, including National Testing Agency shall be treated as an educational institution, in respect of services provided by way of conducting entrance examinations for admission to such educational institutions. |
| 2 | 02/2023 - Central Tax (Rate) |
Provisions of the principal RCM Notification No. 13/2017 - Central Tax (Rate) dated 28 June 2017 as applicable to Central Government and State Governments have been made applicable to "Courts and Tribunals" also by expanding the scope of explanation (h) to said notification. Our Comments: Through this amendment, specific services provided by Courts and Tribunals will get taxable under RCM. However, now there will be an anomaly, as no suitable amendment has been made in Schedule III of the CGST Act, as per which services provided by Courts or Tribunals are neither a supply of goods nor a supply of services. |
| 3 | 03/2023 - Central Tax (Rate) and 04/2023 - Central Tax (Rate) |
Seeks to amend the GST rate of the following goods:
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