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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>Amendment to Schedule II removes consideration language, changing how paragraph four transactions are treated under GST law.</h1> Amendment to Schedule II deletes the phrase 'whether or not for a consideration' in paragraph 4 (both occurrences), with the deletion deemed effective from 1st July 2017 and the amendment brought into force by a later notification on 1st January 2021, thereby changing the statutory scope of transactions covered by that paragraph under the Central Goods and Services Tax Act.

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