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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>Reverse charge mechanism: omission of Entry No.10 removes specified services from IGST reverse charge application effective 1 October 2023.</h1> Amendment deletes serial number 10 and its entries from the Table in Notification No. 10/2017 Integrated Tax (Rate), thereby removing the specified category of services from the scope of IGST payable under the reverse charge mechanism; the amendment is made under section 5(3) of the IGST Act and is effective from 1 October 2023.

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