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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 notification alters reverse charge applicability for supplies by unregistered persons, with immediate regulatory effect.</h1> The Central Government, exercising powers under section 11(1) of the Central Goods and Services Tax Act, 2017 and on Council recommendation, rescinds notification No. 8/2017-Central Tax (Rate) dated 28 June 2017, subject to protection for things done or omitted before rescission, with the rescission taking effect from the 1st day of February, 2019, as a consequence of amendments addressing the reverse charge mechanism for supplies by unregistered persons.

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