{"id":289868,"date":"2023-04-17T10:00:19","date_gmt":"2023-04-17T04:30:19","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=289868"},"modified":"2023-05-16T10:20:00","modified_gmt":"2023-05-16T04:50:00","slug":"one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/","title":{"rendered":"One time premium received on allotment of completed building to attract 18% GST: Gujarat AAR"},"content":{"rendered":"<p><script type=\"text\/javascript\">\n\u00a0\u00a0\u00a0 document.title = 'One time premium received on allotment of completed building treated as taxable supply under GST: Gujarat AAR | SCC Blog'\n\u00a0\u00a0\u00a0 document.querySelector('meta[name=\"description\"]').setAttribute(\"content\", \"Gujarat AAR held that one time premium received on allotment of completed building would be treated as taxable supply under GST leviable to l8 percent tax.\");\n<\/script><\/p>\n<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><b>Authority for Advance Ruling (Gujarat):<\/b> In an application filed for seeking advance ruling on whether one time premium received by the applicant on allotment of completed building would be treated as taxable supply and regarding the applicable rate of tax, the two-member bench of Milind Kavatkar and Amit Kumar Mishra held that one time premium received by the applicant on allotment of completed commercial units\/building is taxable supply in terms of Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534814\" target=\"_blank\" rel=\"noopener\">7<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">Central Goods and Services Tax Act, 2017<\/a>. (&#8216;CGST&#8217;). Further, the supply of the applicant is classified under SAC 9972, thus, would be leviable to tax at the rate of 18%.<\/p>\n<p style=\"margin-bottom: 3%;\">In the matter at hand, the applicant is engaged in the business relating to construction of immovable properties. The Gujarat Government decided to develop an area through private sector participants on a commercial build, operate and transfer basis. The applicant has undertaken development of the project as per the approved plans. Upon duly completing the construction and development of the project, the Ahmedabad Municipal Corporation has issued the Building usage permission (&#8216;BU permission&#8217;). The applicant wished to allot developed units to prospective buyers on a long-term lease basis for a period of 90 years. He has received booking for the certain units before getting BU permission and he has charged the GST at the applicable rate on the entire amount of the consideration received for the booking done before BU permission.<\/p>\n<p style=\"margin-bottom: 3%;\">The issue is whether the transaction wherein the applicant received one time premium from the lessee would fall within the ambit of the definition of &#8216;supply&#8217; under GST?<\/p>\n<p style=\"margin-bottom: 3%;\">The applicant submitted that since this is a sale of a building wherein consideration has been received after the issuance of completion certificate, the transaction shall be treated neither as a &#8216;supply of goods&#8217; nor a &#8216;supply of service&#8217;.<\/p>\n<p style=\"margin-bottom: 3%;\">The Authority referred to Section 7 and Schedule II of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">Central Goods and Services Tax Act, 2017<\/a>, and said that any lease, tenancy, easement, license to occupy land is a supply of service. Further, any lease or letting out of a building including a commercial, industrial or residential complex for business or commerce, either wholly or partially is a supply of service.<\/p>\n<p style=\"margin-bottom: 3%;\">The Authority observed that that the agreement made between the applicant and the lessee for 90 years cannot be termed as a &#8216;sale&#8217; but in fact it is a &#8216;lease&#8217;, as in the present case, the lessee has to pay to the lessor advance annual lease rental of Re 1\/- per square metre for the built area of the leased premises for the first three years and thereafter the same shall be enhanced by 200% for every subsequent block of 10 years.<\/p>\n<p style=\"margin-bottom: 3%;\">The Authority viewed that the lease of plot for 90 years by the applicant is not &#8220;sale of land&#8221; but is a lease and therefore, does not fall within the ambit of clause 5 of Schedule III of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">CGST Act, 2017<\/a>. Hence, concluded that the lease of commercial units on payment of one time lease premium and annual premium is a &#8216;supply&#8217; falling within the ambit of section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534814\" target=\"_blank\" rel=\"noopener\">7(1)<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">CGST Act, 2017<\/a>, which defines supply as &#8220;all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business&#8221; read with Clause 2 of Schedule II of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">CGST Act, 2017<\/a>, which specifies that lease of a land or building, as a supply.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Kedaram Trade Centre, In Re, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/7GxxMkO2\" target=\"_blank\" rel=\"noopener\">2023 SCC OnLine Guj AAR-GST 5<\/a>, decided on 31-03-2023<\/span>]<\/p>\n<hr\/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"margin-left: 18pt;\">Represented by: Chartered Accountant Nirav Malkan, Chartered Accountant Akhil Shah.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><i>The Gujarat AAR said that the lease deed nowhere suggests that the consideration received by the applicant is related to construction of complex, building, civil structure or a part thereof. Thus, the question of this transaction falling within the ambit of Sl. No. 5(b), Schedule II, does not arise.<\/i><\/p>\n","protected":false},"author":67512,"featured_media":288119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[56859,6241,56350,7871,56858,30457,51309,2621,50300],"class_list":["post-289868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-bu-permission","tag-gst","tag-gujarat-aar","tag-lease","tag-one-time-premium","tag-sale","tag-supply-of-goods","tag-Tax","tag-taxable-supply"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>One time premium received on allotment of completed building to attract 18% GST: Gujarat AAR | SCC Times<\/title>\n<meta name=\"description\" content=\"In an application filed for seeking advance ruling on whether one time premium received by the applicant on allotment of completed building\" \/>\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.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"One time premium received on allotment of completed building to attract 18% GST: Gujarat AAR\" \/>\n<meta property=\"og:description\" content=\"In an application filed for seeking advance ruling on whether one time premium received by the applicant on allotment of completed building\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-17T04:30:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-16T04:50:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"867\" \/>\n\t<meta property=\"og:image:height\" content=\"580\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Apoorva\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Apoorva\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/\",\"name\":\"One time premium received on allotment of completed building to attract 18% GST: Gujarat AAR | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg\",\"datePublished\":\"2023-04-17T04:30:19+00:00\",\"dateModified\":\"2023-05-16T04:50:00+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/288d814d0864b57168e08daa1940a1c9\"},\"description\":\"In an application filed for seeking advance ruling on whether one time premium received by the applicant on allotment of completed building\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg\",\"width\":867,\"height\":580,\"caption\":\"Gujarat Authority for Advance Ruling\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"One time premium received on allotment of completed building to attract 18% GST: Gujarat AAR\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/288d814d0864b57168e08daa1940a1c9\",\"name\":\"Apoorva\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/549edb3ed2c7046a0c504583cf71db32c50251c1260a6331b2cc2973e80b0e91?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/549edb3ed2c7046a0c504583cf71db32c50251c1260a6331b2cc2973e80b0e91?s=96&d=mm&r=g\",\"caption\":\"Apoorva\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/scc-editor\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"One time premium received on allotment of completed building to attract 18% GST: Gujarat AAR | SCC Times","description":"In an application filed for seeking advance ruling on whether one time premium received by the applicant on allotment of completed building","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/","og_locale":"en_US","og_type":"article","og_title":"One time premium received on allotment of completed building to attract 18% GST: Gujarat AAR","og_description":"In an application filed for seeking advance ruling on whether one time premium received by the applicant on allotment of completed building","og_url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2023-04-17T04:30:19+00:00","article_modified_time":"2023-05-16T04:50:00+00:00","og_image":[{"width":867,"height":580,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg","type":"image\/jpeg"}],"author":"Apoorva","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Apoorva","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/","url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/","name":"One time premium received on allotment of completed building to attract 18% GST: Gujarat AAR | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg","datePublished":"2023-04-17T04:30:19+00:00","dateModified":"2023-05-16T04:50:00+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/288d814d0864b57168e08daa1940a1c9"},"description":"In an application filed for seeking advance ruling on whether one time premium received by the applicant on allotment of completed building","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg","width":867,"height":580,"caption":"Gujarat Authority for Advance Ruling"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"One time premium received on allotment of completed building to attract 18% GST: Gujarat AAR"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/288d814d0864b57168e08daa1940a1c9","name":"Apoorva","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/549edb3ed2c7046a0c504583cf71db32c50251c1260a6331b2cc2973e80b0e91?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/549edb3ed2c7046a0c504583cf71db32c50251c1260a6331b2cc2973e80b0e91?s=96&d=mm&r=g","caption":"Apoorva"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/scc-editor\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":364899,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/28\/gujarat-appellate-aar-on-itc-claim-on-share-buyback-expenses\/","url_meta":{"origin":289868,"position":0},"title":"Inside Gujarat Appellate AAR order refusing Input Tax Credit claim on buyback expenditure of Gujarat Narmada Valley Fertilizers &#038; Chemical&#8217;s shares","author":"Adyasha Mohanty","date":"October 28, 2025","format":false,"excerpt":"Reaffirming the principle that transactions in securities fall outside the ambit of GST, the Gujarat Appellate Authority for Advance Ruling held that ITC on share buyback expenses is inadmissible and must be reversed under Section 17(3) of the CGST Act, 2017.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"ITC claim on share buyback expenses","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":361476,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/24\/tamil-nadu-aar-requiring-separate-gst-registration-for-ftwz-operations-west-pharma\/","url_meta":{"origin":289868,"position":1},"title":"Separate GST registration not required under S. 22 CGST Act for Free Trade Warehousing Zone operations: Tamil Nadu AAR","author":"Adyasha Mohanty","date":"September 24, 2025","format":false,"excerpt":"Registration under Section 22 of the CGST Act is linked to the place from where taxable supplies originate and not the mere existence of a warehousing unit in another State. The AAR clarified that storage in an FTWZ does not create an additional liability to register.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"separate GST registration for FTWZ operations","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/separate-GST-registration-for-FTWZ-operations.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/separate-GST-registration-for-FTWZ-operations.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/separate-GST-registration-for-FTWZ-operations.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/separate-GST-registration-for-FTWZ-operations.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":364394,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/21\/tamil-nadu-aar-rejects-auto-color-paints-itc-refund-adjustment-request\/","url_meta":{"origin":289868,"position":2},"title":"Read why AAR Tamil Nadu refused to admit Auto Color Paints\u2019 application for refund and Input Tax Credit adjustment over erroneous GST reporting","author":"Editor","date":"October 21, 2025","format":false,"excerpt":"In the present case, Auto Color Paints mistakenly reported purchase invoices as sales in GSTR-1 from 2017\u201418 to 2022\u201423, resulting in a loss of Input Tax Credit amounting to \u20b918.53 lakh. After the supplier refused adjustment, the applicant approached AAR, Tamil Nadu, seeking relief under Section 97 of the CGST\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Auto Color Paints&#8217; ITC refund","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":338301,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/02\/taxing-expenses-incurred-by-service-recipient-gst-valuation-experts-corner\/","url_meta":{"origin":289868,"position":3},"title":"Taxing Expenses Incurred by Service Recipient: A Vexed Question in GST Valuation Paradigm","author":"Bhumika Indulia","date":"January 2, 2025","format":false,"excerpt":"by Tarun Jain*","rel":"","context":"In &quot;Experts Corner&quot;","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Taxing expenses incurred by service recipient","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/01\/03-153.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/01\/03-153.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/01\/03-153.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/01\/03-153.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":373497,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/22\/bom-hc-no-gst-on-assignment-of-leasehold-rights\/","url_meta":{"origin":289868,"position":4},"title":"Bombay High Court: Assignment of leasehold rights not &#8216;Supply of Services&#8217;, Not taxable under GST","author":"Soumya Yadav","date":"January 22, 2026","format":false,"excerpt":"\u201cThe transaction pertained exclusively to transfer of benefits arising out of immovable property and had no nexus with the business of the petitioner company.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"GST on Assignment of leasehold rights","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/GST-on-Assignment-of-leasehold-rights.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/GST-on-Assignment-of-leasehold-rights.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/GST-on-Assignment-of-leasehold-rights.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/GST-on-Assignment-of-leasehold-rights.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":340747,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/02\/07\/levy-of-gst-on-assignment-of-leasehold-rights-aftermath-of-gujarat-high-courts-verdict\/","url_meta":{"origin":289868,"position":5},"title":"Levy of GST on Assignment of Leasehold Rights: Aftermath of Gujarat High Court\u2019s verdict","author":"Bhumika Indulia","date":"February 7, 2025","format":false,"excerpt":"by Shweta Walecha* and Derlene Joshna**","rel":"","context":"In &quot;Experts Corner&quot;","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Aftermath of Gujarat High Court's verdict","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/02\/Aftermath-of-Gujarat-High-Courts-verdict.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/02\/Aftermath-of-Gujarat-High-Courts-verdict.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/02\/Aftermath-of-Gujarat-High-Courts-verdict.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/02\/Aftermath-of-Gujarat-High-Courts-verdict.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/02\/Aftermath-of-Gujarat-High-Courts-verdict.webp?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/289868","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67512"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=289868"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/289868\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/288119"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=289868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=289868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=289868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}