{"id":74534,"date":"2025-12-05T08:12:38","date_gmt":"2025-12-05T02:42:38","guid":{"rendered":""},"modified":"2025-12-05T08:12:38","modified_gmt":"2025-12-05T02:42:38","slug":"assignment-of-gidc-leasehold-rights-not-a-taxable-gst-supply-scn-under-s-74-quashed-s-7-1-a-and-s-9-inapplicable","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74534","title":{"rendered":"Assignment of GIDC leasehold rights not a taxable GST supply; SCN under s.74 quashed, s.7(1)(a) and s.9 inapplicable"},"content":{"rendered":"<p>Assignment of GIDC leasehold rights not a taxable GST supply; SCN under s.74 quashed, s.7(1)(a) and s.9 inapplicable<br \/>Case-Laws<br \/>GST<br \/>HC examined the validity of a SCN issued u\/s 74 of the State GST Act concerning taxability of assignment of leasehold rights in industrial plots. Relying on its prior rulings, HC held that assignment\/sale\/transfer of leasehold rights in GIDC-allotted land constitutes transfer of benefits arising from immovable property, which falls outside the ambit of &#8220;supp<\/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=94797\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assignment of GIDC leasehold rights not a taxable GST supply; SCN under s.74 quashed, s.7(1)(a) and s.9 inapplicableCase-LawsGSTHC examined the validity of a SCN issued u\/s 74 of the State GST Act concerning taxability of assignment of leasehold rights in<\/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-74534","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74534","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=74534"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74534\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}