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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 shares: mere holding of subsidiary equity is not a taxable supply absent a supply under law</h1> Holding shares in a subsidiary by a parent company is neither goods nor services and, absent an actual supply as defined in section 7 of the UPGST Act, cannot be treated as a taxable supply under GST; a SAC entry for holding companies is not determinative of taxability.

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