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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 raw cotton: tax liability shifted to registered purchasers from agriculturist suppliers under IGST amendment.</h1> Inserts a new table entry making raw cotton (5201) subject to reverse charge: where the supplier is an agriculturist, the tax liability is borne by any registered person purchasing the goods, thereby shifting incidence from the agriculturist to the registered recipient under the IGST rate notification.

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