Eye Share : GST on Transfer of Tenancy Rights

Oct 03,2018

Govt. vide Circular 44/18/2018 - CGST dated May 2,2018 clarified that transfer ot 'tenancy rights' is liable to GST. It was clarified that activity against consideration in form of tenancy premium constitutes a “supply of service”. Mr. Saurabh Jain (Advocate) along with Mr. Karan Kumar analyses the validity of above Circular vis-a-vis the statutory provision given in the CGST Act. Authors strongly believe that said tr...

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