No GST on GIDC Plot Lease Transfer: Gujarat HC

Saurashtra Tin And Metal Industries Vs Union of India & Ors. (Gujarat High Court) Gujarat High Court today quashed an order by tax authorities demanding Goods and Services Tax (GST) on the transfer of leasehold rights for an industrial plot. The court reiterated its consistent stance that such assignments do not fall under the purview of “supply of service” and are therefore not subject to GST. The ruling came in the case of Saurashtra Tin And Metal Industries versus the Union of India and others, where the petitioner challenged a show-cause notice and a subsequent order confir...