Assignment of Leasehold Rights as Transfer of Immovable Property Not Liable to GST
Last updated: 22 May 2026
Court :
Bombay High Court
Brief :
The Hon’ble Bombay High Court in the case of Hindustan Equipment Craft v. Assistant Commissioner of State Tax [Writ Petition No. 1257 of 2026, order dated February 27, 2026] held that assignment of leasehold rights to a third party constitutes transfer of benefits arising out of immovable property and does not qualify as a “supply of services” under the GST regime, thereby not liable to GST.
Citation :
Writ Petition No. 1257 of 2026, order dated February 27, 2026
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 102
downloaded 53 times
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
