GST Applies to Tripartite Agreements: Developer's Compensation for Alternate Accommodations or Delayed Handover Considered Taxable Supply.
Case-Laws
GST
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.
TMI Updates – Highlights, q
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