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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>India Amends Tax Rules: Place of Supply for Shipping MRO Services Now at Service Recipient's Location. Effective June 2021.</h1> The Government of India has issued Notification No. 03/2021 to amend Notification No. 4/2019-Integrated Tax, dated 30th September 2019. This amendment changes the place of supply for business-to-business maintenance, repair, or overhaul (MRO) services in the shipping industry to the location of the service recipient. This change aims to prevent double taxation or non-taxation and ensure uniform application of tax rules. The amendment came into effect on 2nd June 2021.

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