Issue related to taxability. of 'tenancy rights' under GST.

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....and Excise Central zone, North zone, Flying squad NZ/ SZ/ CZ. 3. The Director (Directorate Treasuries, Accounts and Lotteries) Block No-23 SDA Complex, Kasumpati, Shimla- 171009. 4. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirimour, Bilaspur, Hamirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 5. The Asstt. Commissioner of State Taxes an....

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...., tenancy rights in the property against payment of tenancy premium (Pagdi). The landlord be owner of the property but the possession of the same lies with the tenant. The tenant pays periodic rent to the landlord as long as he occupies the property. The tenant also usually has the option to sell the tenancy right of the said property and in such a case has to share a percentage of the proceed wit....

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....cally declared to be a service in para 2 of Schedule II i.e. any lease, tenancy, easement, licence to occupy land is a supply of services. 4. The contention that stamp duty and registration charges is levied on such transfers of tenancy rights and such transaction thus should not be subjected to GST. is not relevant. Merely because a transaction or a supply involves execution of documents which m....