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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>Body corporate definition guides reverse charge liability under GST, tying it to the Companies Act definition.</h1> The term body corporate for reverse charge purposes under the CGST framework adopts the Companies Act definition; parallel statutory definitions in the Limited Liability Partnership legislation are relevant for assessing RCM applicability and aligning GST treatment with corporate law.

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