https://www.taxtmi.com/article/detailed?id=15985 Whether transfers labelled as grants attract GST hinges on whether they constitute consideration for a supply. Distinct from subsidies that reduce customer price and form part of taxable consideration under Section 15(2)(e), grants remain non-consideratory unless agreements, deliverables, procurement-style processes, control over funds, reimbursement arrangements, or rights in outputs indicate contractual counter-obligations or commercial exploitation. Documentation-grant letters, proposals, contracts and accounting treatment-are decisive: where a majority of supply-indicators exist the transfer is taxable; absent them it is not. en-us Sat, 07 Mar 2026 08:41:39 +0530 Sat, 07 Mar 2026 08:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15985 Whether transfers labelled as grants attract GST hinges on whether they constitute consideration for a supply. Distinct from subsidies that reduce customer price and form part of taxable consideration under Section 15(2)(e), grants remain non-consideratory unless agreements, deliverables, procurement-style processes, control over funds, reimbursement arrangements, or rights in outputs indicate contractual counter-obligations or commercial exploitation. Documentation-grant letters, proposals, contracts and accounting treatment-are decisive: where a majority of supply-indicators exist the transfer is taxable; absent them it is not. Articles Goods and Services Tax - GST Sat, 07 Mar 2026 08:41:39 +0530 https://www.taxtmi.com/article/detailed?id=15985