https://www.taxtmi.com/caselaws?id=780707 AAR held that assignment of leasehold rights constitutes a supply of service under Section 7/Sch II of the CGST Act, so GST is leviable on the consideration paid by the transferee to the transferor. Reimbursement/recovery of land-development and allied civil works is a taxable supply of services and attracts GST. The transfer/permission fee payable to the land authority is a taxable "other miscellaneous service" and GST charged on it qualifies as input tax credit to the applicant. en-us Wed, 06 Aug 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780707 AAR held that assignment of leasehold rights constitutes a supply of service under Section 7/Sch II of the CGST Act, so GST is leviable on the consideration paid by the transferee to the transferor. Reimbursement/recovery of land-development and allied civil works is a taxable supply of services and attracts GST. The transfer/permission fee payable to the land authority is a taxable "other miscellaneous service" and GST charged on it qualifies as input tax credit to the applicant. Case-Laws GST Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780707