Where as a result of redevelopment of a building, the tenant of a building was asked to vacate the premises for facilitating redevelopment, the tenant was paid a compensation for delay in providing the alternate accommodation by the developer/owner.
In the process, the tenant has agreed to do an act by agreeing to vacate the said premises and also tolerated the construction and redevelopment work for which he received a compensation
The said amount received by him for agreeing to do act and tolerance of an act, amounts to ‘supply’ as per Schedule II of CGST Act and thus, will attract GST.
