https://www.taxtmi.com/forum/issue?id=117682 Leases of land are treated as a supply of services and attract GST. Reverse charge applies only if the lessor qualifies as a Governmental Authority under the notification; corporate development corporations are typically not treated as government for that purpose. Upfront premiums for long term industrial leases may be IGST exempt, while monthly lease rentals remain taxable. Ongoing concern issues on transfer of business on leased plots were queried but not settled. en-us Tue, 07 Dec 2021 19:59:32 +0530 Thu, 23 Jan 2025 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117682 Leases of land are treated as a supply of services and attract GST. Reverse charge applies only if the lessor qualifies as a Governmental Authority under the notification; corporate development corporations are typically not treated as government for that purpose. Upfront premiums for long term industrial leases may be IGST exempt, while monthly lease rentals remain taxable. Ongoing concern issues on transfer of business on leased plots were queried but not settled. Discussion-Forum GST Tue, 07 Dec 2021 19:59:32 +0530 https://www.taxtmi.com/forum/issue?id=117682