https://www.taxtmi.com/circulars?id=70920 Transfer of tenancy rights against tenancy premium is a supply of services liable to GST, being a form of lease or renting of property. Stamp duty and registration charges on the transfer do not remove it from the scope of GST, and the transaction is not treated as sale of land or building. Grant of tenancy rights in a residential dwelling for use as a residence is exempt, whether consideration comprises tenancy premium, periodic rent, or both. Surrender of tenancy rights by an outgoing tenant for a share of tenancy premium remains taxable. en-us Wed, 02 May 2018 00:00:00 +0530 Mon, 24 Aug 2026 12:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70920 Transfer of tenancy rights against tenancy premium is a supply of services liable to GST, being a form of lease or renting of property. Stamp duty and registration charges on the transfer do not remove it from the scope of GST, and the transaction is not treated as sale of land or building. Grant of tenancy rights in a residential dwelling for use as a residence is exempt, whether consideration comprises tenancy premium, periodic rent, or both. Surrender of tenancy rights by an outgoing tenant for a share of tenancy premium remains taxable. Circulars GST - States Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70920