{"id":5156,"date":"2025-08-02T11:32:36","date_gmt":"2025-08-02T06:02:36","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5156"},"modified":"2025-08-02T11:32:36","modified_gmt":"2025-08-02T06:02:36","slug":"no-gst-on-transfer-of-leasehold-rights-by-gidc-allottee-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-gst-on-transfer-of-leasehold-rights-by-gidc-allottee-hc","title":{"rendered":"No GST on Transfer of Leasehold Rights by GIDC Allottee | HC"},"content":{"rendered":"<pre>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000401625\/no-gst-on-assignment-of-leasehold-rights-of-land-allotted-by-gidc-to-third-party-assignee-hc\"><span class=\"TextRun SCXW35109622 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW35109622 BCX0\">Quilon Real Industries <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW35109622 BCX0\">Pvt.<\/span><span class=\"NormalTextRun SCXW35109622 BCX0\"> Ltd. <\/span><span class=\"NormalTextRun SCXW35109622 BCX0\">Versus<\/span><span class=\"NormalTextRun SCXW35109622 BCX0\"> Union of India (2025) 32 <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW35109622 BCX0\">Centax<\/span><span class=\"NormalTextRun SCXW35109622 BCX0\"> 357 (<\/span><span class=\"NormalTextRun SCXW35109622 BCX0\">Guj<\/span><span class=\"NormalTextRun SCXW35109622 BCX0\">.)<\/span><\/span><\/a><span class=\"EOP SCXW35109622 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\"><strong><span id=\"111170000000095597\">BHARGAV D. KARIA<\/span>\u00a0<\/strong>and\u00a0<strong><span id=\"111170000000076902\">Pranav Trivedi<\/span>, JJ.<\/strong><\/div>\n<\/li>\n<li><strong>Ms. Shrunjal Shah,<\/strong> Assistant Government Pleader and<\/li>\n<li><strong>Shri Ankit Shah<\/strong> for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">The Petitioner was allotted an industrial plot by the State Industrial Development Corporation (GIDC) on a 99-year lease. Subsequently, GIDC permitted the Petitioner (lessee) to transfer the leasehold rights to a third party. In accordance with the terms of the assignment agreement, the Petitioner received consideration for the said transfer. However, the Petitioner neither charged nor recovered any GST from the assignee.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">A show cause notice was issued proposing a demand of GST on the transfer of leasehold rights. Thereafter, an order was passed confirming the demand as proposed in the show cause notice.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span data-contrast=\"none\">The Gujarat High Court held that the assignment of leasehold rights of land allotted by Gujarat Industrial Development Corporation (GIDC) to the lessee in favour of the third party-assignee for a consideration shall be the assignment\/sale\/transfer of benefits arising out of &#8216;immovable property&#8217; by the lessee-assignor. Such transaction of assignment of leasehold rights is not subject to levy of GST as provided under section 9 of the CGST Act, 2017. This Court has already decided that assignment by sale and transfer of lease hold right of the plot of land allotted by GIDC to the lessee in favour of third party &#8211; assignee for a consideration shall be assignment\/sale\/transfer of benefits arising out of &#8220;immovable property&#8221; by the lessee -assignor. In such circumstances, the provision of Sec.7(1)(a) of the Act providing for scope of supply read with Clause 5(b) of Schedule 2 and Clause 5 of Schedule 3 would not be applicable to such transaction of assignment of lease hold rights and the same would not be subject to levy of GST as provided under Sec.9 of the Act.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">List Of <\/span>Cases Cited<\/h2>\n<div id=\"BKM\" class=\"casereffered\">\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025%20(94)%20G.S.T.L.%20113%2F(2025)%2026%20Centax%20150%20(Guj.)%C2%A0%E2%80%94&amp;itemType=AP\">Gujarat Chamber of Commerce and Industry v. Union of India<\/a> \u2014<a id=\"anchor_83217.47155694982\"><\/a>\u00a02025 (94) G.S.T.L. 113\/(2025) 26 Centax 150 (Guj.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 3]<\/div>\n<\/div>\n<div class=\"dbs_members\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Quilon Real Industries Pvt. Ltd. Versus Union of India (2025)&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5177,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5156","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No GST on Transfer of Leasehold Rights by GIDC Allottee | HC<\/title>\n<meta name=\"description\" content=\"HC rules GST not applicable on assignment of leasehold rights of land allotted by GIDC; transfer to third party not a taxable supply under GST law.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/no-gst-on-transfer-of-leasehold-rights-by-gidc-allottee-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No GST on Transfer of Leasehold Rights by GIDC Allottee | HC\" \/>\n<meta property=\"og:description\" content=\"HC rules GST not applicable on assignment of leasehold rights of land allotted by GIDC; 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