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Corrigendum to Circular No. 102/21/2019-GST dated 28th June, 2018. - GST - States - GSL/GST/B.49Extract CORRIGENDUM Chief Commissioner of State Tax, Gujarat State, Ahmedabad Dated 19 th July, 2019 Corrigendum to Circular No. 102/21/2019-GST No. GSL/GST/B.49 Subject: Corrigendum to Circular No. 102/21/2019-GST dated 28 th June, 2018. In para 5 of the Circular No. 102/21/2019-GST dated 28 th June, 2018, for Case 2: The additional / penal interest is charged for a transaction between Y and M/s. ABC Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017-State Tax (Rate) dated 30.06.2017. Accordingly, in this case the penal interest charged thereon on a transaction between Y and M/s. ABC Ltd. would not be subject to GST, as the same would not be covered under notification No. 12/2017-State (Rate) dated 30.06.20V7. The value of supply of mobile by X to Y would be Rs. 40,000/- for the purpose of levy of GST. read Case 2: The additional / penal interest is charged for a transaction between Y and M/s. ABC Ltd., and the same is getting covered under SL No, 27 of notification No. 12/2017-State Tax (Rate) dated 30.06.2017. Accordingly, in this case the penal interest charged thereon on a transaction between Y and M/s. ABC Ltd. would not be subject to GST, as the same would be covered under notification No. 12/2017-State Tax (Rate) dated 30.06.2017. The value of supply of mobile by X to Y would be Rs. 40,000/- for the purpose of levy of GST. 2. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Chief Commissioner of State Tax. (P.D. Vaghela) Chief Commissioner of State Tax Gujarat State, Ahmedabad.
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