https://www.taxtmi.com/article/detailed?id=11442 Schedule III excludes specific transactions from being treated as supplies under the CGST Act, notably services by any court or tribunal. Payments characterised as damages, mesne profits or compensatory awards for wrongful occupation are not consideration for a supply and thus fall outside GST, whereas contractual rent or sales by a liquidator constitute taxable supplies and may trigger registration and collection obligations under the Act, including representative assessee provisions for Court Receivers or authorised liquidators. en-us Mon, 29 May 2023 15:05:33 +0530 Mon, 29 May 2023 15:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11442 Schedule III excludes specific transactions from being treated as supplies under the CGST Act, notably services by any court or tribunal. Payments characterised as damages, mesne profits or compensatory awards for wrongful occupation are not consideration for a supply and thus fall outside GST, whereas contractual rent or sales by a liquidator constitute taxable supplies and may trigger registration and collection obligations under the Act, including representative assessee provisions for Court Receivers or authorised liquidators. Articles Goods and Services Tax - GST Mon, 29 May 2023 15:05:33 +0530 https://www.taxtmi.com/article/detailed?id=11442