{"id":75036,"date":"2026-02-18T10:49:31","date_gmt":"2026-02-18T05:19:31","guid":{"rendered":""},"modified":"2026-02-18T10:49:31","modified_gmt":"2026-02-18T05:19:31","slug":"assignment-of-leasehold-rights-is-a-transfer-of-immovable-property-benefits-and-not-a-taxable-supply-of-services-under-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75036","title":{"rendered":"Assignment of leasehold rights is a transfer of immovable property benefits and not a taxable supply of services under GST."},"content":{"rendered":"<p>Assignment of leasehold rights is a transfer of immovable property benefits and not a taxable supply of services under GST.<br \/>Case-Laws<br \/>GST<br \/>Assignment of long term leasehold rights constitutes transfer of benefits arising out of immovable property where the lease is for a 95 year term and the lease permits transfer; such a transaction lacks the essential element of a supply of services in the course or furtherance of business and therefore falls outside the GST levy. The reasoning adopts <\/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=97008\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assignment of leasehold rights is a transfer of immovable property benefits and not a taxable supply of services under GST.Case-LawsGSTAssignment of long term leasehold rights constitutes transfer of benefits arising out of immovable property where the le<\/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-75036","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75036","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=75036"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75036\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}