{"id":71534,"date":"2025-05-10T08:36:36","date_gmt":"2025-05-10T03:06:36","guid":{"rendered":""},"modified":"2025-05-10T08:36:36","modified_gmt":"2025-05-10T03:06:36","slug":"long-term-industrial-plot-leasehold-rights-transfer-deemed-non-taxable-supply-under-gst-act-section-7-1-a","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71534","title":{"rendered":"Long-term Industrial Plot Leasehold Rights Transfer Deemed Non-Taxable Supply Under GST Act Section 7(1)(a)"},"content":{"rendered":"<p>Long-term Industrial Plot Leasehold Rights Transfer Deemed Non-Taxable Supply Under GST Act Section 7(1)(a)<br \/>Case-Laws<br \/>GST<br \/>HC held that assignment of long-term leasehold rights in an industrial plot by a lessee to a third-party assignee constitutes a transfer of immovable property benefits, not a taxable supply under GST Act. Relying on precedent in Gujarat Chamber of Commerce case, the Court determined that such transaction falls outside section 7(1)(a) read with Schedules II and III, 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=88271\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Long-term Industrial Plot Leasehold Rights Transfer Deemed Non-Taxable Supply Under GST Act Section 7(1)(a)Case-LawsGSTHC held that assignment of long-term leasehold rights in an industrial plot by a lessee to a third-party assignee constitutes a transfer<\/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-71534","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71534","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=71534"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71534\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}