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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>Supply without consideration taxable only when specified in schedule provisions under the Model GST framework.</h1> Supplies made without consideration are treated as taxable supply only if they fall within the instances enumerated in Schedule I to the Model GST provisions; gratuitous transfers not specified in Schedule I do not qualify as supply solely because no consideration was received.

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