https://www.taxtmi.com/caselaws?id=399793 Grant of a limited shared access right over a pathway for consideration is treated as an easement and, under GST, as a supply of service because easements are covered by the statutory concept of supply and Schedule II treats easement of land as a service. The transaction was therefore taxable. It was also not exempt as renting of a residential dwelling for use as residence, because the arrangement was not a lease of residential accommodation. The service was classified as an agreement to tolerate an act under SAC 999794 and brought within the corresponding taxable entry, so the residential dwelling exemption was unavailable. en-us Tue, 12 May 2020 00:00:00 +0530 Thu, 20 Mar 2025 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399793 Grant of a limited shared access right over a pathway for consideration is treated as an easement and, under GST, as a supply of service because easements are covered by the statutory concept of supply and Schedule II treats easement of land as a service. The transaction was therefore taxable. It was also not exempt as renting of a residential dwelling for use as residence, because the arrangement was not a lease of residential accommodation. The service was classified as an agreement to tolerate an act under SAC 999794 and brought within the corresponding taxable entry, so the residential dwelling exemption was unavailable. Case-Laws GST Tue, 12 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399793