AAR : Redevelopment compensation & damages for delayed possession to tenant, exigible to GST

AAR holds that GST is applicable on compensation for alternate accommodation to be paid to the tenant by the developer / owner, on redevelopment of commercial building; Observes that consequent to redevelopment agreement between building owner and developer, applicant (tenant) was required to vacate the premises, which means that applicant agreed to do an act (vacating the premises) to facilitate the supply of service by developer to the owner; During redevelopment period, wh...