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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 title determines hire purchase as supply of goods, not services, for GST classification.</h1> Goods supplied on hire purchase are treated as supply of goods because the transaction effects a transfer of title in the goods at a future date, and that transfer of ownership, not the provision of a service, is the operative characterisation for classification and taxation.

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