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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 under GST may include transactions missing usual criteria where import of services or deemed supplies are taxable.</h1> Certain transactions remain taxable as supply under GST even if one or more usual criteria are absent, notably import of services for a consideration irrespective of course or furtherance of business, and supplies made without consideration specified in Schedule I, which are statutorily deemed to be supply for levy of GST.

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