https://www.taxtmi.com/caselaws?id=429835 AAR Karnataka ruled on GST liability for reimbursement of compensation amounts paid to farmers during work execution. The Authority held that reimbursement of tree cut compensation is not chargeable to GST as the applicant qualifies as a pure agent, satisfying all four required conditions. However, reimbursement of land compensation is chargeable to GST as the applicant does not qualify as pure agent due to absence of contractual agreement in special conditions for land compensation expenses. en-us Thu, 27 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429835 AAR Karnataka ruled on GST liability for reimbursement of compensation amounts paid to farmers during work execution. The Authority held that reimbursement of tree cut compensation is not chargeable to GST as the applicant qualifies as a pure agent, satisfying all four required conditions. However, reimbursement of land compensation is chargeable to GST as the applicant does not qualify as pure agent due to absence of contractual agreement in special conditions for land compensation expenses. Case-Laws GST Thu, 27 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429835