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        F. Acts / Amendment Acts

        Section 31 - Amendment of Schedule II

        Central Goods and Services Tax (Amendment) Act, 2018

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        Scope of Schedule II expanded by insertion of OR TRANSACTIONS, clarifying applicability to activities and transactions. Amendment expands Schedule II's heading by inserting the words OR TRANSACTIONS, clarifying application to both activities and transactions; effected by the Central Goods and Services Tax (Amendment) Act, 2018 and deemed operative from 1st July, 2017.
                          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.

                                Scope of Schedule II expanded by insertion of OR TRANSACTIONS, clarifying applicability to activities and transactions.

                                Amendment expands Schedule II's heading by inserting the words OR TRANSACTIONS, clarifying application to both activities and transactions; effected by the Central Goods and Services Tax (Amendment) Act, 2018 and deemed operative from 1st July, 2017.


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