Taxability of tenancy rights: transfer for tenancy premium treated as taxable service, residential dwelling grants exempt. 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.