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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>Integrated goods and services tax amendment omits clause (b) from the place-of-supply provision.</h1> Section 13 of the Integrated Goods and Services Tax Act, 2017 is amended by omitting clause (b) in sub-section (8). The change is a targeted statutory modification within the place-of-supply framework under the integrated goods and services tax regime, leaving the remaining text otherwise unchanged.

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