Levy of GST on Assignment of Leasehold Rights: Aftermath of Gujarat High Court’s verdict
by Shweta Walecha* and Derlene Joshna**
Leasehold Rights
Noida’s Grand Venice Mall not a tourist destination; not entitled to freehold rights and tax exemption: Supreme Court
The Supreme Court rejected petitioner company’s claim based on a policy of 2013 amended in 2016 for subject land whose completion certificate was already issued in 2015 since it turns out to be hollow due to its non-applicability on the subject land or the petitioner’s project.
WB AAR | Will GST be applicable for assignment of leasehold right on land? GST applicability discussed
West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya and Parthasarathi Dey (Members) while addressing the