https://www.taxtmi.com/caselaws?id=358350 GST applies to a one-time lease premium charged for a long-term lease of plots because the GST charging framework treats lease, rental and other transfers for consideration as supplies in the course of business, and Schedule II treats lease or tenancy of land as a supply of services. The statutory character of the lessor as a planning or development authority does not, by itself, take the transaction outside the tax net. Exclusion would require a specific Government notification treating the activity as neither supply of goods nor supply of services, and none was shown. As a result, the levy on the lease premium was upheld. en-us Wed, 28 Mar 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358350 GST applies to a one-time lease premium charged for a long-term lease of plots because the GST charging framework treats lease, rental and other transfers for consideration as supplies in the course of business, and Schedule II treats lease or tenancy of land as a supply of services. The statutory character of the lessor as a planning or development authority does not, by itself, take the transaction outside the tax net. Exclusion would require a specific Government notification treating the activity as neither supply of goods nor supply of services, and none was shown. As a result, the levy on the lease premium was upheld. Case-Laws GST Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358350