https://www.taxtmi.com/circulars?id=71440 Transfer of tenancy rights for consideration in the form of tenancy premium constitutes a supply of services liable to GST. Stamp duty and registration charges do not remove the transaction from GST, and transfer of tenancy rights 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 portion of the tenancy premium remains taxable. en-us Mon, 07 May 2018 00:00:00 +0530 Thu, 24 Sep 2026 11:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71440 Transfer of tenancy rights for consideration in the form of tenancy premium constitutes a supply of services liable to GST. Stamp duty and registration charges do not remove the transaction from GST, and transfer of tenancy rights 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 portion of the tenancy premium remains taxable. Circulars GST - States Mon, 07 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71440