Issue related to taxability of ‘tenancy rights’ under GST.

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..... (i) Whether transfer of tenancy rights to an incoming tenant, consideration for which is in form of tenancy premium, shall attract GST when stamp duty and registration charges is levied on the said premium, if yes what would be the applicable rate? (ii) Further, in case of transfer of tenancy rights, a part of the consideration for such transfer accrues to the outgoing tenant, whether such suppli .....

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..... Maharashtra are governed by Maharashtra Rent Control Act,1999. 3. As per section 9(1) of the WBGST Act there shall be levied State tax on the intra-State supplies of services. The scope of supply includes all forms of supply of goods and 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 c .....

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..... he scope of supply of goods and services and from payment of GST. The transfer of tenancy rights cannot be treated as sale of land or building declared as neither a supply of goods nor of services in para 5 of Schedule III to WBGST Act, 2017. Thus a consideration for the said activity shall attract levy of GST. 5. To sum up, the activity of transfer of 'tenancy rights' is squarely covered under t .....

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