https://www.taxtmi.com/caselaws?id=800618 Assignment of leasehold rights in land allotted by an industrial development corporation for lump-sum consideration is characterised as a transfer of benefits arising from immovable property, not a taxable supply of services under GST. Consequently, GST is not leviable on such assignment. The entry for other miscellaneous services does not cover the transfer of these leasehold rights. This treatment follows binding jurisdictional precedent, which continues to apply unless stayed or recalled; an intention to seek review does not displace its binding effect. en-us Tue, 06 Oct 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800618 Assignment of leasehold rights in land allotted by an industrial development corporation for lump-sum consideration is characterised as a transfer of benefits arising from immovable property, not a taxable supply of services under GST. Consequently, GST is not leviable on such assignment. The entry for other miscellaneous services does not cover the transfer of these leasehold rights. This treatment follows binding jurisdictional precedent, which continues to apply unless stayed or recalled; an intention to seek review does not displace its binding effect. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800618