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

Vivek Jalan | Last updated: 23 April 2026

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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 question is whether the transfer of leasehold rights amounts to a taxable supply of service or whether it constitutes a mere transfer of benefits arising out of immovable property, outside the scope of GST

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About the Author

Vivek Jalan

DESIGNATED PARTNER

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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