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        F. Acts / Amendment Acts

        Section 4 - Amendment of section 8

        Integrated Goods and Services Tax (Amendment) Act, 2018

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        Amendment to attribution rule removes qualifying phrase 'being a business vertical' from Section 8(2) explanation. The IGST (Amendment) Act, 2018 amends Section 8(2) by omitting the words 'being a business vertical' from Explanation 1, clause (iii), removing the prior qualifying language used to characterise that component of the attribution rule.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Amendment to attribution rule removes qualifying phrase 'being a business vertical' from Section 8(2) explanation.

                              The IGST (Amendment) Act, 2018 amends Section 8(2) by omitting the words "being a business vertical" from Explanation 1, clause (iii), removing the prior qualifying language used to characterise that component of the attribution rule.


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