{"id":71106,"date":"2025-03-11T08:33:24","date_gmt":"2025-03-11T03:03:24","guid":{"rendered":""},"modified":"2025-03-11T08:33:24","modified_gmt":"2025-03-11T03:03:24","slug":"gst-proceedings-stayed-for-midc-land-leasehold-rights-transfers-under-schedule-iii-clause-5","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71106","title":{"rendered":"GST Proceedings Stayed for MIDC Land Leasehold Rights Transfers Under Schedule III Clause 5"},"content":{"rendered":"<p>GST Proceedings Stayed for MIDC Land Leasehold Rights Transfers Under Schedule III Clause 5<br \/>Case-Laws<br \/>GST<br \/>HC stayed GST proceedings related to assignment of leasehold rights of MIDC land plots and buildings constructed thereon for lump sum consideration. Following Gujarat HC&#39;s precedent in Gujarat Chambers of Commerce case, which held that assignment\/transfer of leasehold rights of industrial development corporation land constitutes transfer of benefits arising from &#8220;immovable property&#8221;<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86431\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Proceedings Stayed for MIDC Land Leasehold Rights Transfers Under Schedule III Clause 5Case-LawsGSTHC stayed GST proceedings related to assignment of leasehold rights of MIDC land plots and buildings constructed thereon for lump sum consideration. Fol<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71106","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71106"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71106\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}