Judgement

The High Court held transfer of long-term leasehold rights constitutes Transfer of Immovable Property and cannot be taxed under GST


High Court Held That Assignment of GIDC Leasehold Rights Not Liable to GST

HC held that assignment of long-term leasehold rights in industrial land amounts to transfer of immovable property and is not liable to GST

High Court Quashes GST Demand on Assignment of Long-Term Leasehold Rights

High Court quashes GST demand on assignment of long-term MIDC leasehold rights, holding it to be transfer of immovable property and not a supply of service.

Bombay HC Quashes GST Demand on Assignment of Leasehold Rights as it falls Outside GST Net

Court Reiterates: Transfer of Long-Term GIDC Leasehold Rights Is a Transfer of Immovable Property, Not a Supply Under GST

High Court Quashes GST SCN on Assignment of GIDC Leasehold Rights as Tax Not Leviable

If the land allotted by GIDC is assigned or transferred by the lessee in favour of a third party for consideration, it is treated as the assignment/sale/transfer of immovable property.

Gujarat HC: Assignment of 99-Year Leasehold Rights is Transfer of Immovable Property; No GST

Articles

Acquisition and Transfer of Immovable Property by NRIs in India?

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High Court Held That Assignment of GIDC Leasehold Rights Not Liable to GST

High Court Quashes GST Demand on Assignment of Long-Term Leasehold Rights

Bombay HC Quashes GST Demand on Assignment of Leasehold Rights as it falls Outside GST Net

High Court Quashes GST SCN on Assignment of GIDC Leasehold Rights as Tax Not Leviable

Gujarat HC: Assignment of 99-Year Leasehold Rights is Transfer of Immovable Property; No GST

Acquisition and transfer of immovable property by NRIs in India?