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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 holding company shares: mere holding of subsidiary shares is not a taxable supply under GST.</h1> Holding shares in a subsidiary by a parent company is not a supply under GST merely by virtue of a SAC entry; securities are neither goods nor services and purchase, sale or holding of shares does not constitute a taxable supply unless the statutory definition of supply is otherwise satisfied. The Board's clarification requires uniform application by field formations and directs publicity to trade and reporting of implementation difficulties.

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