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Question ID : 44988

GST on Right of way Expenses

Whether GST is leviable on compensation paid by an Electrical Contractor to landowners for use of their land as access road/right of way for installation of electricity transmission lines. Such amount is treated as Right of Way Expenses for execution of works contract service. Whether the same is compensation not liable to GST or consideration for granting right to use land liable under GST?

Posted by Ninad Prataprao Shete on May 02, 2026

Filed Under Indirect Taxes