{"id":72002,"date":"2025-07-10T08:39:54","date_gmt":"2025-07-10T03:09:54","guid":{"rendered":""},"modified":"2025-07-10T08:39:54","modified_gmt":"2025-07-10T03:09:54","slug":"assignment-of-gidc-leasehold-rights-not-a-gst-supply-under-section-7-1-a-exempt-under-section-9","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72002","title":{"rendered":"Assignment of GIDC Leasehold Rights Not a GST Supply Under Section 7(1)(a), Exempt Under Section 9"},"content":{"rendered":"<p>Assignment of GIDC Leasehold Rights Not a GST Supply Under Section 7(1)(a), Exempt Under Section 9<br \/>Case-Laws<br \/>GST<br \/>The HC held that the assignment by sale and transfer of leasehold rights in immovable property allotted by GIDC does not constitute a supply liable to GST under Section 7(1)(a), Schedule 2, and Schedule 3 of the Act. Consequently, such transactions are exempt from GST levy under Section 9. The Court quashed and set aside the impugned order issued under Section 73, along with <\/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=90349\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assignment of GIDC Leasehold Rights Not a GST Supply Under Section 7(1)(a), Exempt Under Section 9Case-LawsGSTThe HC held that the assignment by sale and transfer of leasehold rights in immovable property allotted by GIDC does not constitute a supply liab<\/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-72002","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72002","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=72002"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72002\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72002"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72002"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}