Clarification regarding applicability of GST on additional/penal interest.

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..... Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Clarification regarding applicability of GST on additional/penal interest. The Department of Revenue. Central Board of Indirect Taxes & Customs. GST Policy Wing vide Circular No 102/21/2019-GST dated 28th June, 2019 has issued clarification regard .....

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