Terminology change: 'person' replaces 'taxable person' in Schedule I paragraph, altering statutory wording. The Central Goods and Services Tax (Amendment) Act, 2018 substitutes the word person for the words taxable person in paragraph 4 of Schedule I of the principal Act.
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.
Terminology change: 'person' replaces 'taxable person' in Schedule I paragraph, altering statutory wording.
The Central Goods and Services Tax (Amendment) Act, 2018 substitutes the word person for the words taxable person in paragraph 4 of Schedule I of the principal Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.