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          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.

          <h1>Classification of supply as goods or services now determined by statutory schedule, altering treatment of certain activities and transactions.</h1> A new sub section (1A) requires that activities or transactions constituting a supply under sub section (1) be treated as either a supply of goods or a supply of services as set out in Schedule II; consequential amendments adjust cross references and certain clause wording in sub section (1) to refine the scope of supply.

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