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🚀 New: Section-Wise Filter ✕

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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>GST exemption revoked for leasing of rolling stock by a finance corporation to railways, altering tax treatment.</h1> An existing exemption from GST for leasing of rolling stock assets (wagons, coaches, locos) by a finance corporation to the national railway was omitted by notification, thereby removing the prior tax relief and altering the tax treatment of that specified leasing service under GST.

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