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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>Inter-entity supplies between non-individual entities and their members are treated as taxable supplies under the amendment.</h1> Clause (aa) deems activities or transactions by a person other than an individual to its members or constituents, or vice versa, for cash, deferred payment or other valuable consideration to be supplies; it treats the person and its members or constituents as two separate persons and their inter se activities as supplies between them, with a clarification that this applies notwithstanding any other law or judicial, tribunal or authority decision and is effective from the stated commencement.

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