• Taxability of exempt items included in work contract

Our company takes turnkey contract work of erecting extra high voltage electric transmission lines. The contract covers following three items :-

1. Cost of material i.e. towers, conductors and hardware
2. Land compensation/ land use right charges payable to farmers
3. Erection testing and commissioning work
4. 15% supervision charges (profit) on total cost of work including land compensation/ land use right charges

In respect of work at Sl. No. 3, following points are relevant 
(1) The land compensation charges / land use right charges is paid to those farmers whose piece of land is used for construction of tower and or covered under the overhead line. The land is not acquired but remains in the name of former but charges for "right to use of land" is paid as per government's guidelines. 

(2) The necessity of occurrence of work of land compensation charges / land use right charges depends on the main work of construction of lines i.e. if main work of erection of line does not take place, the work of providing land compensation does not occur.

in view of above, please give your opinion on taxability of the above contract answering the following question: -
(i) shall the whole work come under the "work contract" as defined under GST Act
(ii) Is the work of providing land compensation / charges for land use right exempt from GST
(iiI) If the work of providing land compensation / charges for land use right exempt form GST, can we separate this work from main contract and categorize it under pure agency work on no profit no loss basis.

Please give opinion