https://www.taxtmi.com/highlights?id=104740 Assignment by sale and transfer of leasehold rights in industrial plots allotted by GIDC is treated as a transfer of benefits arising from immovable property rather than a taxable supply under GST. On that basis, GST is not leviable on assignments to third-party assignees. An intention to seek review does not displace a binding ruling unless it is stayed or recalled. en-us Fri, 09 Oct 2026 11:19:12 +0530 Fri, 09 Oct 2026 11:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104740 Assignment by sale and transfer of leasehold rights in industrial plots allotted by GIDC is treated as a transfer of benefits arising from immovable property rather than a taxable supply under GST. On that basis, GST is not leviable on assignments to third-party assignees. An intention to seek review does not displace a binding ruling unless it is stayed or recalled. Highlights GST Fri, 09 Oct 2026 11:19:12 +0530 https://www.taxtmi.com/highlights?id=104740