https://www.taxtmi.com/forum/issue?id=118617 Additional sums paid on compulsory acquisition of land or buildings, described as 'extra money' or 'solatium', are payments of compensation and not consideration for a supply; because owners are compelled by law to transfer immovable property and there is no reciprocity between supply and payment, such amounts fall outside the GST 'supply' net and, together with Schedule III Entry 5 treatment of immovable property, are not taxable under GST unless a separate supply is shown. en-us Sun, 02 Jul 2023 18:41:41 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118617 Additional sums paid on compulsory acquisition of land or buildings, described as 'extra money' or 'solatium', are payments of compensation and not consideration for a supply; because owners are compelled by law to transfer immovable property and there is no reciprocity between supply and payment, such amounts fall outside the GST 'supply' net and, together with Schedule III Entry 5 treatment of immovable property, are not taxable under GST unless a separate supply is shown. Discussion-Forum GST Sun, 02 Jul 2023 18:41:41 +0530 https://www.taxtmi.com/forum/issue?id=118617