{"id":75244,"date":"2026-03-20T08:35:17","date_gmt":"2026-03-20T08:35:17","guid":{"rendered":""},"modified":"2026-03-20T08:35:17","modified_gmt":"2026-03-20T08:35:17","slug":"assignment-of-leasehold-rights-is-a-transfer-of-immovable-property-not-a-taxable-supply-under-gst-demand-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75244","title":{"rendered":"Assignment of Leasehold Rights is a transfer of immovable property, not a taxable supply under GST; demand quashed."},"content":{"rendered":"<p>Assignment of Leasehold Rights is a transfer of immovable property, not a taxable supply under GST; demand quashed.<br \/>Case-Laws<br \/>GST<br \/>Assignment of leasehold rights in a GIDC-allotted plot constitutes an interest in immovable property and, when assigned for consideration, operates as a transfer of immovable property rather than a supply of service. The court applied prior reasoning that such transfers fall outside the scope of GST under the statutory scheme and relevant schedules\/notifications, with the result that GST liability and related demands premised on treating the assignment as a taxable service do not arise. Accordingly the show-cause notice and demand order were quashed and the petition allowed; input tax credit issues therefore do not arise.<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=97912\">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, not a taxable supply under GST; demand quashed.Case-LawsGSTAssignment of leasehold rights in a GIDC-allotted plot constitutes an interest in immovable property and, when assigned for c&#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-75244","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75244","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=75244"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75244\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}