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of <h1>West Bengal GST: Tenancy Rights Transfer Taxable as Services, Residential Rentals Exempt. Feedback Invited on Implementation.</h1> The circular addresses the taxability of tenancy rights under GST in West Bengal. It clarifies that the transfer of tenancy rights for a tenancy premium is considered a supply of services and is subject to GST, regardless of stamp duty and registration charges. This includes scenarios where a tenant transfers rights to an incoming tenant or surrenders them for compensation. However, renting a residential dwelling for residential use is exempt from GST. The circular emphasizes that tenancy rights transfers are taxable, effective from May 2, 2018, and invites feedback on its implementation.
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