GST classification of land-occupancy arrangements questioned as service supply or excluded sale of land; ad-interim relief granted.

The petition concerns whether an arrangement described as lease, tenancy, easement or licence to occupy land is a taxable supply of services under Schedule II of the Central Goods and Services Tax Act, 2017, or in substance a sale of land excluded under Schedule III. The High Court issued notice returnable on 3 July 2024 and granted ad-interim relief in terms of the prayer set out in paragraph 10(B), leaving the issue to be considered further.

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Issues: Whether the activity described as lease, tenancy, easement or licence to occupy land falls within the supply of services under Schedule II of the Central Goods and Services Tax Act, 2017, or whether the transaction is in substance a sale of land excluded under Schedule III.

Outcome: Notice was issued returnable on 3rd July, 2024, and ad-interim relief was granted in terms of the prayer indicated in paragraph 10(B).

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