Assignment of Leasehold Rights Not a Supply of Service Under Section 7(1)(a); GST Not Applicable Under Section 9
Case-Laws
GST
The HC held that the assignment of leasehold rights by the petitioner constitutes a transfer of benefits arising from immovable property and does not amount to a supply of service under Section 7(1)(a) of the Act. Consequently, such transactions fall outside the scope of GST levy under Section 9, as clarified by Clauses 5(b) of Schedule 2 and 5 of Schedule 3 of
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