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    <title>2018 (7) TMI 227 - AUTHORITY FOR ADVANCE RULING - MAHARASHTRA</title>
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    <description>The Authority for Advance Ruling held that the compensation received by the tenant for alternate accommodation and delayed possession from the developer is subject to GST. The amounts paid for vacating the premises and tolerating the delay are considered supplies of services under the GST Act. Consequently, GST is applicable on both types of compensation. The applicant has the option to appeal this ruling with the Appellate Authority, Advance Ruling Maharashtra, following the prescribed procedure within the specified time frame.</description>
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      <description>The Authority for Advance Ruling held that the compensation received by the tenant for alternate accommodation and delayed possession from the developer is subject to GST. The amounts paid for vacating the premises and tolerating the delay are considered supplies of services under the GST Act. Consequently, GST is applicable on both types of compensation. The applicant has the option to appeal this ruling with the Appellate Authority, Advance Ruling Maharashtra, following the prescribed procedure within the specified time frame.</description>
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