https://www.taxtmi.com/caselaws?id=406817 The appellate court upheld the Original Authority's ruling that the shared access pathway provided by the appellant is classified as a license, not an easement. The transaction was deemed taxable under GST at a rate of 9% CGST and 9% SGST. The appellant's argument that the pathway access was inseparable from the sale and purchase of the land and exempt under Notification 12/2017 was rejected. The court determined that the grant of shared access constituted a right to occupy land, falling under SAC 999794. en-us Thu, 04 Mar 2021 00:00:00 +0530 Mon, 09 Aug 2021 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406817 The appellate court upheld the Original Authority's ruling that the shared access pathway provided by the appellant is classified as a license, not an easement. The transaction was deemed taxable under GST at a rate of 9% CGST and 9% SGST. The appellant's argument that the pathway access was inseparable from the sale and purchase of the land and exempt under Notification 12/2017 was rejected. The court determined that the grant of shared access constituted a right to occupy land, falling under SAC 999794. Case-Laws GST Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406817