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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>CGST reverse charge exemption for inward supplies from unregistered suppliers removed, altering registered person tax liability.</h1> Exempts intra State supplies of goods or services or both received by a registered person from any unregistered supplier from the whole of central tax leviable under reverse charge u/s 9(4); the exemption took effect from 1 July 2017, was to be read with a later notification that omitted a proviso imposing a daily aggregate threshold, and was eventually rescinded by a subsequent notification.

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