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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Taxability of tenancy rights: transfer for tenancy premium treated as taxable service, residential dwelling grants exempt.</h1> Transfer of tenancy rights against tenancy premium is a supply of service liable to GST as a form of lease or tenancy; stamp duty or registration does not exclude such transfers from GST. Granting tenancy rights for use as a residential dwelling is exempt under the residential renting exemption, whereas surrender of tenancy rights by an outgoing tenant for a portion of the premium is taxable.

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