{"id":71366,"date":"2025-04-19T08:32:21","date_gmt":"2025-04-19T03:02:21","guid":{"rendered":""},"modified":"2025-04-19T08:32:21","modified_gmt":"2025-04-19T03:02:21","slug":"land-rights-transfer-triggers-18-gst-covering-leasehold-buildings-and-infrastructure-under-comprehensive-service-classification","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71366","title":{"rendered":"Land Rights Transfer Triggers 18% GST, Covering Leasehold, Buildings, and Infrastructure Under Comprehensive Service Classification"},"content":{"rendered":"<p>Land Rights Transfer Triggers 18% GST, Covering Leasehold, Buildings, and Infrastructure Under Comprehensive Service Classification<br \/>Case-Laws<br \/>GST<br \/>The AAR held that: (i) assignment of leasehold land rights constitutes a taxable service under GST Laws, classifiable as &#8220;Other miscellaneous service&#8221; (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<\/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=87583\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-71366","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71366","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=71366"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71366\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}