{"id":71401,"date":"2025-04-24T09:13:28","date_gmt":"2025-04-24T03:43:28","guid":{"rendered":""},"modified":"2025-04-24T09:13:28","modified_gmt":"2025-04-24T03:43:28","slug":"leasehold-rights-transfer-of-industrial-plot-not-taxable-under-gst-exempt-from-levy-per-cgst-act-provisions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71401","title":{"rendered":"Leasehold Rights Transfer of Industrial Plot Not Taxable Under GST, Exempt from Levy per CGST Act Provisions"},"content":{"rendered":"<p>Leasehold Rights Transfer of Industrial Plot Not Taxable Under GST, Exempt from Levy per CGST Act Provisions<br \/>Case-Laws<br \/>GST<br \/>HC ruled that assignment of leasehold rights for an industrial plot, involving transfer of land and constructed buildings to a third party for a lump-sum consideration, does not constitute a taxable supply under GST regulations. The court determined that Section 7(1)(a) of CGST Act, read with Clause 5(b) of Schedule II and Clause 5 of Schedule III, shall not apply t<\/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=87711\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Leasehold Rights Transfer of Industrial Plot Not Taxable Under GST, Exempt from Levy per CGST Act ProvisionsCase-LawsGSTHC ruled that assignment of leasehold rights for an industrial plot, involving transfer of land and constructed buildings to a third pa<\/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-71401","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71401","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=71401"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71401\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}