https://www.taxtmi.com/caselaws?id=776208 Assignment of the entire leasehold interest in a GIDC industrial plot for consideration was treated as a transfer of benefits arising from immovable property, not as a supply of service under GST. Relying on its earlier decision on the same issue, the Gujarat High Court held that the provisions governing the scope of supply and taxation of services did not apply to such transfer of leasehold rights. The transfer was therefore held not liable to GST, and the impugned show cause notice could not be sustained. en-us Fri, 25 Jul 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776208 Assignment of the entire leasehold interest in a GIDC industrial plot for consideration was treated as a transfer of benefits arising from immovable property, not as a supply of service under GST. Relying on its earlier decision on the same issue, the Gujarat High Court held that the provisions governing the scope of supply and taxation of services did not apply to such transfer of leasehold rights. The transfer was therefore held not liable to GST, and the impugned show cause notice could not be sustained. Case-Laws GST Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776208