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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.

        HC ruled that assignment of leasehold rights for an industrial plot, involving transfer of land and constructed buildings to a third party for a lump-sum consideration, does not constitute a taxable supply under GST regulations. The court determined that Section 7(1)(a) of CGST Act, read with Clause 5(b) of Schedule II and Clause 5 of Schedule III, shall not apply to such transactions. Consequently, the transfer is exempt from CGST levy under Section 9 of the CGST Act. The judgment effectively clarifies the tax treatment of leasehold rights transfer in industrial land allocation scenarios, providing significant relief to lessees undertaking such property assignments.

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