Levy of GST - Tripartite agreement - taxability of services - ...

GST Applies to Tripartite Agreements: Developer's Compensation for Alternate Accommodations or Delayed Handover Considered Taxable Supply.

July 5, 2018

Case Laws GST AAR

Levy of GST - Tripartite agreement - taxability of services - scope of 'supply' - Alternate accommodation to be paid to the tenant of the old building by the developer/owner - compensation for alternate accommodation / damages for delayed handover of possession of the new premises - Levy of GST confirmed.

View Source

← Previous Next →

Levy of GST - Tripartite agreement - taxability of services - ...

GST Applies to Tripartite Agreements: Developer's Compensation for Alternate Accommodations or Delayed Handover Considered Taxable Supply.

July 5, 2018

Case Laws GST AAR

You may also like:

HC held that compensation paid as solatium for land acquisition is not subject to GST under CGST/KGST Act. The court determined that sale of land and immovable property...

GST Rates - HSN Code - Imported coal will attract GST compensation cess @ ₹ 400 per tonne.

Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

The CCST issued a comprehensive circular clarifying multiple GST-related matters based on the 55th GST Council meeting recommendations. Key clarifications include: (1)...

The West Bengal Directorate of Commercial Taxes has issued clarifications on GST rates and classifications based on the 55th GST Council meeting. Key determinations...

The Goa Commissioner of State Taxes has adopted Circular No. 247/04/2025-GST from the Tax Research Unit, Ministry of Finance, for uniform implementation under the Goa...

The GST Council approved formation of a GoM on restructuring Compensation Cess to examine revenue impacts on states post-GST implementation. Key points: Karnataka raised...

Receipt of compensation on termination of distributorship agreement is in the nature of revenue receipt - HC

CBEC issued comprehensive GST rate clarifications following GST Council's 55th meeting recommendations. Pepper of genus Piper attracts 5% GST, with exemption for...

The CBIC circular, adopted by Maharashtra State Tax, clarifies several GST classification issues. Pepper of genus Piper attracts 5% GST, with agriculturists exempt from...

The assessee's claim for deduction u/s 80IA(4) was denied on the grounds that the assessee is not a developer of any infrastructure project but a simple works contractor...

The High Court addressed the issue of liability to pay GST based on a Board resolution. The Court found that the agreement's scope of work included all taxes, so the...

Nature of receipt - compensation for displacement in terms of re-development agreement as “Hardship Compensation” - surrender of flats by members pursuant to the...

Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

Levy of GST - Supply or not - compensation amounts such as liquidated damages/trade settlement/damages collected from the customers for non-performing of contractual...

Quick Updates: