Classification of supply - obligation to refrain from an Act, or ...
SEZ Project Termination: Refund and Compensation Classified as "Supply of Services" Under GST Regulations.
January 17, 2020
Case Laws GST AAR
Classification of supply - obligation to refrain from an Act, or to tolerate an Act or a situation - receipt of compensation - the project of setting of SEZ was terminated due to protest by the People - Thus the original amount which is paid back along with compensation would clearly qualify as ‘Supply of Services’.
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