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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>Reverse charge on gold purchases: jeweller not liable for consumer-sold old jewellery; applies if unregistered supplier sells in business.</h1> Section 9(4) read with Sections 2(105) and 7 requires a taxable supply by an unregistered supplier to a registered person for tax to be payable by the registered recipient under the reverse charge mechanism. A one-off sale of old jewellery by an individual consumer is not a supply as it is not in the course or furtherance of business, so the jeweller will not be liable under RCM; if the unregistered seller is making the sale in the course of business, RCM will apply.

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