State whether the following are supply of goods/services, as per GST law, with brief reasons: Transfer of tenancy right by executing and registering a document.

CS Professional · Advanced Tax Laws · PYQS · December 2019
State whether the following are supply of goods/services, as per GST law, with brief reasons: Transfer of tenancy right by executing and registering a document.

Answer & Explanation:

The activity of transfer of tenancy rights is squarely covered under the scope of supply of service in terms of Section 7. However, renting of residential dwelling unit for use as a residence is exempt.

Topics: Goods and Services Tax (GST)

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