Supplies without consideration: taxable only when expressly listed by GST law across central and state Acts. Supplies made without consideration are treated as supply under GST only where they correspond to activities expressly identified in Schedule I to the CGST Act and the corresponding SGST Act; the same provision is adopted in the IGST Act and the UTGST Act.
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.
Supplies without consideration: taxable only when expressly listed by GST law across central and state Acts.
Supplies made without consideration are treated as supply under GST only where they correspond to activities expressly identified in Schedule I to the CGST Act and the corresponding SGST Act; the same provision is adopted in the IGST Act and the UTGST Act.
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