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Compensation paid to parties where agreement could not materialize is taxable under GST

March 23, 2020[2020] 115 taxmann.com 171 (AAR - GOA)
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GST : Where applicant had entered into agreement with seven parties to lease out land and this could not materialize due to protest from public and thereupon applicant paid back original amount taken from parties along with compensation, compensation paid would qualify as supply

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