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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>IGST exemption removed for services to Nepal or Bhutan; supplies paid in Indian rupees no longer exempt by amended notification</h1> Notification No. 2/2019 amends the IGST rate notification by omitting serial number 10D, thereby rescinding the exemption that had applied to supplies of services with place of supply in Nepal or Bhutan where payment was made in Indian rupees.

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