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GST - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Levy of GST on sale of tenancy right - The transfer of tenancy ...

GST

May 2, 2018

Levy of GST on sale of tenancy right - The transfer of tenancy rights cannot be treated as sale of land or building declared as neither a supply of goods nor of services in para 5 of Schedule III to CGST Act, 2017. Thus a consideration for the said activity shall attract levy of GST

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  1. Transfer of right to use trademark - The sales tax is leviable on the turnover of sales in respect of transfer of right to use any goods - HC

  2. Transaction of transfer of tenancy rights - whether the impugned transfer of tenancy rights attracts the provisions of section 50C - held No. - AT

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  6. Service tax liability in case of hiring of goods without the transfer of the right to use goods - Circular

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