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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 scope change: removal of exemption for sea-transport to customs station, making such services subject to IGST.</h1> The amendment omits the words in item (ii) against serial number 9 of the Table in Notification No. 8/2017-Integrated Tax (Rate) that had described services of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India when provided by a person in non-taxable territory to a person in non-taxable territory, thereby removing that phrasing from the notification.

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