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GST Applicable on Transfer of Long-Term Leasehold Rights: AAR AP
Case Law Details
- Case Name
- In re Kobelco Construction Equipment India Pvt. Ltd. (GST AAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Andhra Pradesh, Advance Rulings
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In re Kobelco Construction Equipment India Pvt. Ltd. (GST AAR Andhra Pradesh)
M/s Kobelco Construction Equipment India Pvt Ltd, a manufacturer of excavators with a unit in Sri City (DTZ), sought an Advance Ruling from the Andhra Pradesh Authority for Advance Ruling (AAR) regarding the Goods and Services Tax (GST) implications of assigning its long-term leasehold rights.
The applicant held a 99-year lease on 9.35 acres of land in Sri City, commencing from May 29, 2015, which was originally granted to a merged entity, Kobelco Cranes India Private Limited. The applicant now intended to transfer t...
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