Transfer of leasehold rights as assignment of immovable property benefits not liable to GST; SCN u/s74(1) quashed
Case-Laws
GST
Whether transfer of leasehold rights attracts GST: the court held that assignment/sale/transfer of leasehold rights by an allottee to a third-party transferee constitutes transfer of benefits arising out of immovable property and therefore falls outside the taxable supply of services under the GST statute; Gujarat High Court precedent to that effect is treated
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