{"id":76903,"date":"2026-10-09T11:19:12","date_gmt":"2026-10-09T11:19:12","guid":{"rendered":""},"modified":"2026-10-09T11:19:12","modified_gmt":"2026-10-09T11:19:12","slug":"assignment-of-industrial-leasehold-rights-is-treated-as-immovable-property-transfer-excluding-gst-on-third-party-assignments","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76903","title":{"rendered":"Assignment of Industrial Leasehold Rights Is Treated as Immovable Property Transfer, Excluding GST on Third-Party Assignments"},"content":{"rendered":"<p>Assignment of Industrial Leasehold Rights Is Treated as Immovable Property Transfer, Excluding GST on Third-Party Assignments<br \/>Case-Laws<br \/>GST<br \/>Assignment by sale and transfer of leasehold rights in industrial plots allotted by GIDC is treated as a transfer of benefits arising from immovable property rather than a taxable supply under GST. On that basis, GST is not leviable on assignments to third-party assignees. An intention to seek review does not displace a binding ruling unless it is stayed or recalled.<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=104740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assignment of Industrial Leasehold Rights Is Treated as Immovable Property Transfer, Excluding GST on Third-Party AssignmentsCase-LawsGSTAssignment by sale and transfer of leasehold rights in industrial plots allotted by GIDC is treated as a transfer o&#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-76903","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76903","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=76903"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76903\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}