,
Supply of goods or services or both
4.1-1 Goods must be movable and marketable capable of being marketability goods
UOI Delhi Cloth Mills = South Bihar Sugar Mills Ltd. UOI A P State Electricity Board CCE Union Carbide India Ltd. UOI Bhor Industries Ltd. CCE
Hindustan Polymers CCE Moti Laminates (P.) Ltd. CCE Porritts and Spencer (Asia) Ltd. CCE Anil Starch Products Ltd. CCE
Para 4.1 86
Rajasthan State Electricity Board Associated Stone Industries
FGP Ltd. UOI CCE
Aldec Corporation White Machines CCE
Medley Pharmaceuticals CCE
Nizam Sugar Factory Ltd.
CST K J Abraham
Asstt. STO
Crops, grass, trees attached to earth
State of Orissa Titaghur Paper Mills Co. Ltd.
Shantabai State of Bombay CST
Durga Shellac Factory
Master copies of film songs and music
CIT Giza Impex
Drawings Associated Cement Companies Ltd. CC
Prerna Textiles CCE
Solitz Corporation CST
Mitsui & Co CCE CCE Kirloskar Brothers
Films and programmes on disk is ‘goods’ Ushakiran Movies State of Andhra Pradesh
Old newspaper are ‘newspaper’
State of Andhra Pradesh
CST Agrahari Rope Stores
Sait Rikhaji Furtarnal
State of Tamil Nadu P.S. Sambandam Mudaliar & Co.
All India Reporter Karamchari Sangh All India Reporter Ltd.
Indian Express State of Tamilnadu
The Hindu State of Andhra Pradesh
Sale of Copyright Bharat Sanchar Nigam Ltd UOI
CIT Sun TV Ltd.
Trade mark SPS Jayam & Co Registrar, TNTST Malabar Gold CTO
CST Duke and Sons
Royalty collected on mining lease profit a prendre Tamilnadu Magnesite Ltd State of Tamilnadu State of Himachal Pradesh
Gujarat Ambuja Cement
Carbon credit
GST payable on sale of duty credit scrip as ‘goods’ but exempted w.e.f. 13-10-2017
Spaceage
Syntex P Ltd. In re
Yash Overseas CST
Bharat Fritz Werner Ltd. Commissioner of Commercial Taxes
Dy. CTO Hemant Spices ACST
P S Apparels
Shivdam Wood CTO Inter Gold (India)
State of Maharashtra CTO State Bank of India
Philco Exports STO Jindal Drugs State of Maharashtra
International Creative Foods State of Kerala
Vikas Sales Corporation CCT
Baraka Overseas Traders CCT
State of Andhra Pradesh
Electrical energy
Hansa Overseas Enterprises
State of Andhra Pradesh National Thermal Power Corporation
Indian Oil Corpn. CTO
CMS (India) Operations and Maintenance Co. P Ltd. CCE
Duty drawback is simply money not goods
KMA Finished Leather State of Tamil Nadu
Money (cash) is not ‘goods’
CMS Info Systems Ltd. In re
4.3 Actionable claim
Lotto Solutions P. Ltd. v. Union of India
Para
4.3
Jindal Drugs State of Maharashtra
Jugal Kishore Raw Cotton Co
Venkatasamy Jagannathan In re
Sr Kameshwar Singh
UOI Sri Sarada Mills
State of Bihar Maharajadhiraja
Official Trustee L Chippendale
Bhupati Mohan Das Phanindra Chandra Chakravarty
Sunrise Associates Government of NCT of Delhi
Bharti Airtel ACST -
Actionable claims other that specified actionable claims are neither goods nor service -
Specified Actionable Claim
4.3-2 Lottery tickets are subject to GST
Delhi
State of Tamil Nadu State of Karnataka State of Meghalaya
Teesta Distributors UOI
State of Meghalaya State of Karnataka
4.3-3 Transfer of unsecured debt is actionable claim but not subject to GST
4.3-4 Securitisation of debts, mortgage
Departmental clarification that acquisition of secured debt is transaction in money
4.3-6 Taxability of vouchers
Premier Sales Promotion P. Ltd. UOI
Premier Sales Promotion P. Ltd., In re
Premier Sales Promotion (P.) Ltd., In re
Myntra Designs P Ltd. In re
Vouchers entitling a person to enjoy service is not actionable claim -
Recharge vouchers is not actionable claim -
Pre-paid Instruments issued are neither ‘goods’ nor services Kalyan Jewellers India Ltd., In re
Kalyan Jewellers India Ltd., In re
4.4-1 Financial Leasing
Space Capital Service Prakash Industries Ltd.
GE Capital Dee Pharma Ltd.
PNB Capital Services
Atul Glass Industries Ltd.
4.4-2 Financial and Operating
4.4-3 Meaning of Financial lease
Association of Leasing and Financial Services UOI
Almost entire finance in financial lease
Hire purchase is not a ‘loans and advances’ -
Muthoot Leasing CIT
Bhagwati Developers P Ltd. Peerless General Insurance
Bhagwati Developers P Ltd. Peerless General Finance and Investment Co.
Gramercy Emerging Market Fund Essar Steels
Sahara India Real Estate Corporation Ltd. SEBI
Sahara India Real Estate Corpn. Ltd. SEBI
Units in mutual funds is security and hence neither goods nor service
Geojit Financial Services Ltd CCE
CCE
CCE P N Vijay Financial Services
CCE Yogesh J Shah
Aknam Finvest P Ltd
Holding of shares by holding company in subsidiary is not service and not taxable
Transaction in securities is ‘exempt supply’ for purposes of Input Tax Credit
Explanation
Facilitating or arranging transactions of securities is subject to GST Explanation vide
Explanation
Dividend income is not taxable as not ‘supply’ Anil Kumar Agrawal, In re
4.5-1 Share brokers and sub-broker are liable to pay GST
4.6 Supply of Services
Explanation.
Explanation vide Services can even cover immovable property