{"id":74881,"date":"2026-01-27T07:36:06","date_gmt":"2026-01-27T02:06:06","guid":{"rendered":""},"modified":"2026-01-27T07:36:06","modified_gmt":"2026-01-27T02:06:06","slug":"gst-on-leasehold-transfer-entitlement-clarified-refund-application-to-be-processed-and-paid-within-two-weeks","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74881","title":{"rendered":"GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks."},"content":{"rendered":"<p>GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.<br \/>Case-Laws<br \/>GST<br \/>The text addresses entitlement to refund of GST paid on assignment\/transfer of leasehold rights, noting precedent that such assignment constitutes transfer of immovable property and does not attract GST as supply under the GST Act; consequence: tax paid on that leasehold transfer is capable of refund. It records issuance of a Deficiency Memo in Form RFD-03 citing<\/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=96376\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.Case-LawsGSTThe text addresses entitlement to refund of GST paid on assignment\/transfer of leasehold rights, noting precedent that such assignme<\/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-74881","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74881","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=74881"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74881\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}