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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>Taxability of shareholding: mere holding of subsidiary shares is not a taxable supply under GST.</h1> Securities, including shares, are neither goods nor services and mere purchase, sale or holding of shares does not constitute a supply. A transaction is taxable as a service only if it meets the statutory definition of supply; classification entries describing holding company activities do not convert passive shareholding into a taxable supply. Therefore, mere holding of subsidiary shares by a parent company is not a supply of services and is not subject to GST.

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