GST Scope of  Supply : Free Study Material

By | May 17, 2018
(Last Updated On: June 16, 2018)

GST Scope of  Supply: Free Study Material

Here is the free study material on GST Supply

GST Circulars on Scope of Supply

‘Tenancy rights’ is squarely covered under the scope of supply and taxable per-se. Transfer of tenancy rights to a new tenant against consideration in the form of tenancy premium is taxable. However, renting of residential dwelling for use as a residence is exempt Hence, grant of tenancy rights in a residential dwelling for use as residence dwelling against tenancy premium or periodic rent or both is exempt. As regards services provided by outgoing tenant by way of surrendering the tenancy rights against consideration in the form of a portion of tenancy premium is liable to GST : Circular No 44/18/2018 CGST  dated 2nd May, 2018

GST Judgments on Scope of Supply

GST payable on rental premises taken by Hospital on lease : AAR

Refer Topic wise Commentary on GST Act of India

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