GST 2016

Circular-Issue related to taxability of ‘tenancy rights’ under GST- regarding

Circular No.44/18/2018-CGST : F. No. 341/28/2017-TRU; 2nd May, 2018, Doubts have been raised as to,-
(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?

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