{"id":71411,"date":"2025-04-25T08:53:57","date_gmt":"2025-04-25T03:23:57","guid":{"rendered":""},"modified":"2025-04-25T08:53:57","modified_gmt":"2025-04-25T03:23:57","slug":"leasehold-rights-transfer-for-lump-sum-payment-exempted-from-gst-under-section-7-1-a-of-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71411","title":{"rendered":"Leasehold Rights Transfer for Lump-Sum Payment Exempted from GST Under Section 7(1)(a) of CGST Act"},"content":{"rendered":"<p>Leasehold Rights Transfer for Lump-Sum Payment Exempted from GST Under Section 7(1)(a) of CGST Act<br \/>Case-Laws<br \/>GST<br \/>HC held that assignment of leasehold rights of an industrial plot by a lessee to a third party for a lump-sum consideration does not constitute a supply under GST regulations. The court determined that such a transaction involving transfer of immovable property benefits falls outside the scope of Section 7(1)(a) of CGST Act and is not subject to CGST levy under Section 9. The<\/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=87767\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Leasehold Rights Transfer for Lump-Sum Payment Exempted from GST Under Section 7(1)(a) of CGST ActCase-LawsGSTHC held that assignment of leasehold rights of an industrial plot by a lessee to a third party for a lump-sum consideration does not constitute a<\/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-71411","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71411","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=71411"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71411\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}