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Supply & valuation

Scope, place and value of supply, zero-rating and intermediary services.

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Supreme Court24 High Courts537 GSTAT89 Advance rulings19

Court or bench

Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

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Supreme Court21 Jul 2026
For assessee
Union of India v. Gujarat Chamber of Commerce and Industry

More provisions

SLP dismissed against order of high court that no GST is leviable on assignment of leasehold rights in an industrial plot with building, as such transfer of benefits arising from immovable property is not a 'supply'.'

CGST S.7
CGST S.9