GST Not Applicable on Leasehold Rights Transfer, Holds Bombay High Court

Vivek Jalan , Last updated: 23 April 2026 Share Follow on Google News

The assignment of leasehold rights has emerged as a contentious issue under the Goods and Services Tax (GST) regime. While the GST Act, 2017, defines "supply" broadly under Section 7, the classification of transactions involving immovable property continues to generate litigation. The central quest

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About the Author

Vivek Jalan

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Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more

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