TaxTMI 
TaxTMI 
Whether GST is payable on amount paid against Rehabilitation and Resettlement under RFCTLARR to District collector. It is to state that that District collector is administrator and finally amount would be paid to affected family.
Applicability of GST in case of Rehabilitation and Resettlement amount paid to State Governmetn
11 Jul 2022 
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GST applicability on rehabilitation and resettlement payments hinges on supplier identity and payment characterisation for tax treatment.
Whether GST applies to amounts paid to the district collector for onward payment to affected families under the land acquisition rehabilitation and resettlement framework hinges on (1) identifying the supplier for GST purposes and (2) characterising the payment as consideration for tolerance/restraint or as part of land purchase consideration; these characterisations determine taxability and whether reverse charge applies, and require detailed statutory and factual analysis. (AI Summary)
Whether GST applies to amounts paid to the district collector for onward payment to affected families under the land acquisition rehabilitation and resettlement framework hinges on (1) identifying the supplier for GST purposes and (2) characterising the payment as consideration for tolerance/restraint or as part of land purchase consideration; these characterisations determine taxability and whether reverse charge applies, and require detailed statutory and factual analysis. (AI Summary)