Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Outright assignment of an industrial lessee's entire leasehold estate, including the building, is distinguished from the original grant of a lease. Original leasing or renting is treated as a supply of services, but complete divestment without a retained reversionary interest transfers a proprietary benefit arising from land. Such a transfer falls within the Schedule III exclusion for land and specified building transactions, rather than service classification under Schedule II; GST charge therefore does not arise. Classification depends on the deed's substance, including rights retained, the assignee's assumption of lease covenants, and transferred structures. A sub-lease, licence, or continuing rental arrangement may be characterised differently. Approval charges collected by the industrial development corporation remain distinct from assignment consideration.
Outright assignment of an industrial lessee's entire leasehold estate, including the building, is distinguished from the original grant of a lease. Original leasing or renting is treated as a supply of services, but complete divestment without a retained reversionary interest transfers a proprietary benefit arising from land. Such a transfer falls within the Schedule III exclusion for land and specified building transactions, rather than service classification under Schedule II; GST charge therefore does not arise. Classification depends on the deed's substance, including rights retained, the assignee's assumption of lease covenants, and transferred structures. A sub-lease, licence, or continuing rental arrangement may be characterised differently. Approval charges collected by the industrial development corporation remain distinct from assignment consideration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
