https://www.taxtmi.com/article/detailed?id=16263 Assignment of leasehold rights under GST is debated on whether it is a taxable supply of service or a transfer of immovable property benefits outside GST. The article states that the Department has tried to tax such assignments as miscellaneous services, but the Bombay High Court, following the Gujarat High Court view, treated the transaction as neither a lease nor a sub-lease and as outside the service classification. Stamp duty payable on such assignments is also highlighted as supporting the property-transfer character. en-us Fri, 24 Apr 2026 09:42:58 +0530 Fri, 24 Apr 2026 09:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16263 Assignment of leasehold rights under GST is debated on whether it is a taxable supply of service or a transfer of immovable property benefits outside GST. The article states that the Department has tried to tax such assignments as miscellaneous services, but the Bombay High Court, following the Gujarat High Court view, treated the transaction as neither a lease nor a sub-lease and as outside the service classification. Stamp duty payable on such assignments is also highlighted as supporting the property-transfer character. Articles Goods and Services Tax - GST Fri, 24 Apr 2026 09:42:58 +0530 https://www.taxtmi.com/article/detailed?id=16263