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GST - Highlights / Catch Notes

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Levy of GST - Pure services or not - Reimbursement of tree cut ...


Tree Cut Compensation Not Subject to GST; Land Compensation Reimbursement is Chargeable Due to Pure Agent Status.

November 6, 2022

Case Laws     GST     AAR

Levy of GST - Pure services or not - Reimbursement of tree cut compensation amount paid to farmers and land owners during the course of execution of work is not chargeable to GST as the Applicant qualifies to be a Pure Agent and Reimbursement of land compensation amount paid to farmers and land owners during the course of execution of work is chargeable to GST as the Applicant does not qualifies to be a Pure Agent. - AAR

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