{"id":72007,"date":"2025-07-11T08:39:52","date_gmt":"2025-07-11T03:09:52","guid":{"rendered":""},"modified":"2025-07-11T08:39:52","modified_gmt":"2025-07-11T03:09:52","slug":"assignment-of-leasehold-rights-is-not-a-supply-and-exempt-from-gst-under-section-7-1-a-and-section-9","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72007","title":{"rendered":"Assignment of leasehold rights is not a supply and exempt from GST under Section 7(1)(a) and Section 9"},"content":{"rendered":"<p>Assignment of leasehold rights is not a supply and exempt from GST under Section 7(1)(a) and Section 9<br \/>Case-Laws<br \/>GST<br \/>The HC held that the assignment of leasehold rights by the petitioner constitutes a transfer of benefits arising from immovable property, which is excluded from the scope of supply under Section 7(1)(a) read with Schedule 2 and Schedule 3 of the State GST Act, 2017. Consequently, such a transaction is not subject to GST levy under Section 9. The court quashed and set asid<\/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=90390\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assignment of leasehold rights is not a supply and exempt from GST under Section 7(1)(a) and Section 9Case-LawsGSTThe HC held that the assignment of leasehold rights by the petitioner constitutes a transfer of benefits arising from immovable property, whi<\/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-72007","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72007","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=72007"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72007\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}