{"id":74512,"date":"2025-12-03T08:57:10","date_gmt":"2025-12-03T03:27:10","guid":{"rendered":""},"modified":"2025-12-03T08:57:10","modified_gmt":"2025-12-03T03:27:10","slug":"gst-on-assignment-of-industrial-leasehold-rights-held-not-a-taxable-supply-under-sections-7-1-a-9-74","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74512","title":{"rendered":"GST on assignment of industrial leasehold rights held not a taxable supply under Sections 7(1)(a), 9, 74"},"content":{"rendered":"<p>GST on assignment of industrial leasehold rights held not a taxable supply under Sections 7(1)(a), 9, 74<br \/>Case-Laws<br \/>GST<br \/>HC examined a challenge to a SCN and order u\/s 74 of the CGST Act concerning GST liability on assignment of leasehold rights over industrial land originally allotted by a state industrial corporation. Relying on its earlier precedents, HC held that assignment\/sale\/transfer of leasehold rights in such plots constitutes transfer of benefits arising from immovable property<\/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=94741\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on assignment of industrial leasehold rights held not a taxable supply under Sections 7(1)(a), 9, 74Case-LawsGSTHC examined a challenge to a SCN and order u\/s 74 of the CGST Act concerning GST liability on assignment of leasehold rights over industria<\/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-74512","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74512","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=74512"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74512\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}