Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of The HC held that the assignment/sale/transfer of leasehold rights by the lessee to a third party for a lump-sum consideration is a transfer of 'immovable property' and not a supply of service under the GST Act. The leasehold rights encompass incorporeal ownership rights over the land and building, constituting 'immovable property'. Consequently, such transactions are not subject to GST levy u/s 9(1) of the GST Act.
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