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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>Rescission of IGST rate notification implements amendment altering reverse charge mechanism for supplies by unregistered persons.</h1> Rescission of the earlier IGST rate notification removes Notification No. 32/2017-Integrated Tax (Rate) and implements amendments addressing the reverse charge mechanism on supplies by unregistered persons; the rescission preserves acts or omissions prior to its operation and takes effect from the 1st day of February, 2019.

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