https://www.taxtmi.com/caselaws?id=791285 Assignment of leasehold rights in industrial land was treated as a taxable supply of service because the transfer covered only the right to use the premises for the balance lease term and did not transfer title in land; GST was held payable on the consideration received. Recovery of land development costs was also held taxable because the development works, including roads, drainage, levelling and compound wall, were identifiable services that enhanced the premises, and the reimbursement was separately ascertainable as consideration for those services. The appellate challenge failed, and the advance ruling was sustained in full. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 08 May 2026 07:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791285 Assignment of leasehold rights in industrial land was treated as a taxable supply of service because the transfer covered only the right to use the premises for the balance lease term and did not transfer title in land; GST was held payable on the consideration received. Recovery of land development costs was also held taxable because the development works, including roads, drainage, levelling and compound wall, were identifiable services that enhanced the premises, and the reimbursement was separately ascertainable as consideration for those services. The appellate challenge failed, and the advance ruling was sustained in full. Case-Laws GST Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791285