Tag Archives: SURAT BENCH

Assignment of GIDC Leasehold Rights Is Transfer of Immovable Property Benefit and Not Taxable Supply

By | October 15, 2026

Assignment of GIDC Leasehold Rights Is Transfer of Immovable Property Benefit and Not Taxable Supply Issue Whether the assignment of leasehold rights in a GIDC plot by a lessee to a third party for consideration constitutes a taxable supply of services under GST (specifically under SAC 99979, Sr. No. 35 of Notification No. 11/2017-CT (Rate)).… Read More »