{"id":71158,"date":"2025-03-19T06:45:29","date_gmt":"2025-03-19T01:15:29","guid":{"rendered":""},"modified":"2025-03-19T06:45:29","modified_gmt":"2025-03-19T01:15:29","slug":"assignment-of-long-term-leasehold-rights-not-subject-to-gst-under-section-9-of-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71158","title":{"rendered":"Assignment of Long-Term Leasehold Rights Not Subject to GST Under Section 9 of CGST Act"},"content":{"rendered":"<p>Assignment of Long-Term Leasehold Rights Not Subject to GST Under Section 9 of CGST Act<br \/>Case-Laws<br \/>GST<br \/>The HC quashed and set aside the show cause notice, ruling that assignment of long-term leasehold rights does not attract GST. Following Gujarat Chamber of Commerce precedent, the court determined that such assignment constitutes a transfer of benefits arising from immovable property rather than a taxable supply under the CGST Act. The deed of assignment represents a sale\/transfer of le<\/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=86645\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assignment of Long-Term Leasehold Rights Not Subject to GST Under Section 9 of CGST ActCase-LawsGSTThe HC quashed and set aside the show cause notice, ruling that assignment of long-term leasehold rights does not attract GST. Following Gujarat Chamber of <\/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-71158","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71158","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=71158"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71158\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}