Transfer of right to use goods treated as supply of service where title is not transferred, reflecting provision of use rather than ownership. 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.
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.
Transfer of right to use goods treated as supply of service where title is not transferred, reflecting provision of use rather than ownership.
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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