Land Rights Transfer Triggers 18% GST, Covering Leasehold, Buildings, and Infrastructure Under Comprehensive Service Classification

Land Rights Transfer Triggers 18% GST, Covering Leasehold, Buildings, and Infrastructure Under Comprehensive Service ClassificationCase-LawsGSTThe AAR held that: (i) assignment of leasehold land rights constitutes a taxable service under GST Laws, classif

Land Rights Transfer Triggers 18% GST, Covering Leasehold, Buildings, and Infrastructure Under Comprehensive Service Classification
Case-Laws
GST
The AAR held that: (i) assignment of leasehold land rights constitutes a taxable service under GST Laws, classifiable as “Other miscellaneous service” (SAC 999792) and taxable at 18%; (ii) transfer of building does not qualify as a separate goods or services transaction, but is part of leasehold rights assignment, also taxable at 18%; and (iii

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