Levy of GST - Supply or not - liquidated damages recoverable by ...
GST
November 4, 2022
Levy of GST - Supply or not - liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning - The amount recoverable by the applicant in the form of liquidated damages does not qualify as supply, as seen from the agreement. - Not liable to GST - AAAR
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