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Case Name : Dhiraj Can Co. Pvt. Ltd. Vs Union of India & Ors. (Gujarat High Court)
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Dhiraj Can Co. Pvt. Ltd. Vs Union of India & Ors. (Gujarat High Court)

The Gujarat High Court, in a significant ruling, has reiterated that the transfer of leasehold rights is not a taxable supply under the Goods and Services Tax (GST) regime, as it is akin to the sale of land, which is explicitly excluded under Schedule III of the GST Act. This judgment was delivered in the case of

Background of the Case

The petitioner, Dhiraj Can Co. Pvt. Ltd., was allotted an industrial plot by the Guja

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Jyoti Baluni is a practicing Chartered Accountant with specialization in indirect taxes, particularly GST. She has represented clients in Litigation, compliances, classification and valuation disputes and frequently contributes to professional publications. View Full Profile

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