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GST is applicable on the compensation for alternate accommodation/ damages for delayed handover of possession of the new premises

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Applicability of GST — 1. Is GST applicable on the compensation for alternate accommodation to be paid to me (the tenant of the old building) by the developer/owner? (2) Is GST applicable on the compensation for alternate accommodation/ damages for delayed handover of possession of the new premises to be paid to me (the tenant of the old building) by the developer/owner? Authority for advance Ruling, Maharashtra held that:—(1) GST is applicable on the compensation for alternate accommodation received by them. (2) GST is applicable on the compensation for alternate accommodation/damages for delayed handover of possession of the new premises received by them.[2018] 51 TUD 221 (AAR-MAHARASTRA)