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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>Transfer of right to use goods treated as supply of service where title is not transferred, reflecting provision of use rather than ownership.</h1> Transfer of the right to use goods without transfer of title is classified as a supply of service because ownership remains with the supplier and no vesting of title occurs; Schedule II treats such transactions as services, reflecting provision of use rather than alienation of movable property.

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