{"id":76910,"date":"2026-10-09T11:20:56","date_gmt":"2026-10-09T11:20:56","guid":{"rendered":""},"modified":"2026-10-09T11:20:56","modified_gmt":"2026-10-09T11:20:56","slug":"leasehold-rights-assignment-transfers-benefits-of-immovable-property-keeping-industrial-plot-transfers-outside-the-gst-supply-net","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76910","title":{"rendered":"Leasehold rights assignment transfers benefits of immovable property, keeping industrial plot transfers outside the GST supply net."},"content":{"rendered":"<p>Leasehold rights assignment transfers benefits of immovable property, keeping industrial plot transfers outside the GST supply net.<br \/>Case-Laws<br \/>GST<br \/>Assignment of leasehold rights in an industrial plot to a third party is treated as a transfer of benefits arising from immovable property rather than a GST-taxable supply. A binding High Court ruling on that characterisation remains operative absent a stay or recall, notwithstanding an intended review. GST is therefore not leviable on such assignment, and the appellate order rejecting the departmental challenge stands sustained.<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=104747\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Leasehold rights assignment transfers benefits of immovable property, keeping industrial plot transfers outside the GST supply net.Case-LawsGSTAssignment of leasehold rights in an industrial plot to a third party is treated as a transfer of benefits ar&#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-76910","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76910","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=76910"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76910\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76910"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}