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- Whether free transactions allowed to demat account holders is leviable to GST ?
Whether free transactions allowed to demat account holders is leviable to GST ?
TRT-2026-725
Issue Favourable to Tax Payer ?:- yes
Held - In the facts and circumstances of the case, whether first 10 free transactions subject to maximum of rupees 5 Lakh allowed to the Demat account holder depositing Refundable interest free deposit would attract GST?
It appears from the above that the first 10 free transaction allowed to the demat account holders are in the nature of discount and will not attract GST subject to the fulfillment of the conditions prescribed under Secti.....
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