https://www.taxtmi.com/caselaws?id=797622 Assignment by sale and transfer of long-term leasehold rights in land and buildings allotted by GIDC transfers the benefits arising from immovable property to the assignee, who steps into the lessee's position. Such assignment falls outside the scope of supply under Section 7(1)(a), read with Schedule II and Schedule III, and consequently does not attract GST under Section 9. Transfer of these leasehold rights is therefore not liable to GST. en-us Mon, 17 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797622 Assignment by sale and transfer of long-term leasehold rights in land and buildings allotted by GIDC transfers the benefits arising from immovable property to the assignee, who steps into the lessee's position. Such assignment falls outside the scope of supply under Section 7(1)(a), read with Schedule II and Schedule III, and consequently does not attract GST under Section 9. Transfer of these leasehold rights is therefore not liable to GST. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797622