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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 scope narrowed: Indian Railways excluded from Central Government for specified supplies, altering applicability.</h1> The entry against S. No. 6, column 4 is replaced to specify that the term Central Government does not include the Ministry of Railways (Indian Railways), while State Governments, Union territories and local authorities remain covered; this amendment to Notification No. 4/2017-Central Tax (Rate) is effective from 20 October 2023 and alters applicability of the reverse charge mechanism for the specified supplies of goods.

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