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GST - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

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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