Supreme Court of India21 July 2026

Union of India v. Gujarat Chamber of Commerce and Industry

For assessee

SLP (CIVIL) DIARY NO (S). 33270 OF 2025

The ruling in brief

SLP dismissed against order of high court that no GST is leviable on assignment of leasehold rights in an industrial plot with building, as such transfer of benefits arising from immovable property is not a 'supply'.'

Provisions considered

Section 7, read with section 9 of Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act 2017 - Section 105, read with section 108, of Transfer of Property Act, 1882

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Union of India v. Gujarat Chamber of Commerce and Industry

The ruling in brief

Provisions considered

Union of India v. Gujarat Chamber of Commerce and Industry

The ruling in brief

Provisions considered

Read the full analysis

Torrent Power Ltd. v. Union of India

Managing Director, Tamil Nadu State Marketing Corporation Ltd. (TASMAC) v. K.R.Subramanian

Pon Pure Chemical India (P.) Ltd., In re

Read the full analysis