https://www.taxtmi.com/highlights?id=55222 Classification of services - Levy of GST - leasing of pathway to a person to her/his dwelling unit - The applicant has agreed through a MOU to tolerate her use of this pathway for a period of time for consideration. Hence, this service of agreeing to grant easement rights is a service of agreeing to tolerate an act and is classifiable under SAC 999794 under ‘other miscellaneous services’/ ‘Agreeing to tolerate an act’. - AAR en-us Mon, 19 Oct 2020 20:15:00 +0530 Mon, 19 Oct 2020 20:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55222 Classification of services - Levy of GST - leasing of pathway to a person to her/his dwelling unit - The applicant has agreed through a MOU to tolerate her use of this pathway for a period of time for consideration. Hence, this service of agreeing to grant easement rights is a service of agreeing to tolerate an act and is classifiable under SAC 999794 under ‘other miscellaneous services’/ ‘Agreeing to tolerate an act’. - AAR Highlights GST Mon, 19 Oct 2020 20:15:00 +0530 https://www.taxtmi.com/highlights?id=55222