https://www.taxtmi.com/article/detailed?id=13308 The High Court held that allotment of GIDC plots on lease is a supply of service under Schedule II, but a lessee's assignment of those leasehold rights is a transfer of immovable property not subject to GST. The opinion equates leasehold rights with ownership and sale of land, conflates different statutory definitions and place of supply concepts, and omits a focused analysis of assignment under contract law and GST, producing logically inconsistent characterisations and potential per incuriam error. en-us Fri, 10 Jan 2025 10:43:16 +0530 Fri, 10 Jan 2025 10:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13308 The High Court held that allotment of GIDC plots on lease is a supply of service under Schedule II, but a lessee's assignment of those leasehold rights is a transfer of immovable property not subject to GST. The opinion equates leasehold rights with ownership and sale of land, conflates different statutory definitions and place of supply concepts, and omits a focused analysis of assignment under contract law and GST, producing logically inconsistent characterisations and potential per incuriam error. Articles Goods and Services Tax - GST Fri, 10 Jan 2025 10:43:16 +0530 https://www.taxtmi.com/article/detailed?id=13308