Agreement to tolerate an act: only contractual consideration constitutes a GSTable supply; penalties and statutory compensation generally not taxable. GSTability hinges on whether a payment is consideration for a contractual agreement to refrain, tolerate or do an act. Only where an express or implied agreement exists and consideration flows as payment for that agreed-for activity will the receipt constitute a taxable supply; mere compensatory payments, statutory compensation, fines for breach or penalties for violation of law that do not procure an agreed toleration or act are not consideration and are not taxable.