Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Applicability of GST in case of Rehabilitation and Resettlement amount paid to State Governmetn

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Applicability of GST in case of Rehabilitation and Resettlement amount paid to State Governmetn
Query (Issue) Started By: - THDC India Dated:- 11-7-2022 Last Reply Date:- 12-7-2022 Goods and Services Tax - GST
Got 3 Replies
GST
Whether GST is payable on amount paid against Rehabilitation and Resettlement under RFCTLARR to District collector. It is to state that that District collector .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is administrator and finally amount would be paid to affected family. Reply By KASTURI SETHI: The Reply: Query is too brief to reply. Pl.elaborate. Reply By Amit Agrawal: The Reply: As rightly said by Shri Kasturi Sethi Ji, the query is too brief to answer. And context of the query is also not fully clear, at-least to my mind. Furthermore, one needs to really study THE RIGHT TO FAIR COMPEN .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SATION AND TRANSPARENCY IN LAND ACQUISITION, REHABILITATION AND RESETTLEMENT ACT, 2013, rules and regulations etc. to answer the questions raised. As I have not done the same, kindly allow me to give few pointers: A. If service provider is not 'the Central Government, State Government, Union territory or local authority, RCM may not apply. B. If subject amount paid is for 'agreeing to t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he obligation to refrain from an act, or to tolerate an act or a situation, or to do an act' or not. C. If subject amount paid is part of consideration for buying the land, GST may not apply. These are strictly personal views of mine and the same should not be construed as professional advice / suggestion. Reply By THDC India: The Reply: Ministry of Coal is has allotted land for coal mini .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng in MP. In order to develop land for mining, owner of such land and nearby are required to be rehabilitated and resettled. This rehabilitation and resettlement (R&R) is required to be as per RFCTLARR,2013. As per RFCTLARR, District collector is appointed as a administrator under whom this R&R is to be implemented. Under this R&R, certain amount is being paid to Gov. of MP,who will pay such amoun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t to affected family. Following are the queries in this case: 1.Who is the supplier in this case whether land owner or Gov. of MP? 2.Whether this should be considered as tolerance of an act?
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates