https://www.taxtmi.com/caselaws?id=756016 A grant received as financial support for project work, without any reciprocal supply of goods or services to the foreign grantor, does not constitute a supply under the GST regime. The arrangement lacked consideration in the GST sense and was not a commercial transaction in the course or furtherance of business; the activities funded by the grant were part of project support, not taxable supplies to the grantor. The grant therefore falls outside the scope of supply under GST and is not liable to tax on that basis. en-us Tue, 09 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756016 A grant received as financial support for project work, without any reciprocal supply of goods or services to the foreign grantor, does not constitute a supply under the GST regime. The arrangement lacked consideration in the GST sense and was not a commercial transaction in the course or furtherance of business; the activities funded by the grant were part of project support, not taxable supplies to the grantor. The grant therefore falls outside the scope of supply under GST and is not liable to tax on that basis. Case-Laws GST Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756016