{"id":75150,"date":"2026-03-05T08:41:17","date_gmt":"2026-03-05T08:41:17","guid":{"rendered":""},"modified":"2026-03-05T08:41:17","modified_gmt":"2026-03-05T08:41:17","slug":"transfer-of-immovable-property-benefits-is-not-a-taxable-supply-of-services-classification-as-miscellaneous-service-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75150","title":{"rendered":"Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed."},"content":{"rendered":"<p>Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed.<br \/>Case-Laws<br \/>GST<br \/>Assignment of long-term (95-year) leasehold rights that extinguishes the transferor&#39;s rights and vests benefits in an assignee constitutes a transfer of benefits arising out of immovable property, not a supply of services under the GST supply framework; accordingly, classification of such assignment as &#39;other miscellaneous services&#39; taxable at 18% was legally unsustainable and a show cause notice premised on that classification was quashed. The decision emphasises absence of nexus with the transferor&#39;s business and the character of the long term lease as determinative of tax treatment.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=97413\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed.Case-LawsGSTAssignment of long-term (95-year) leasehold rights that extinguishes the transferor&#8217;s rights and vests benefits in &#8230;<\/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-75150","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75150","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=75150"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75150\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}