Levy of GST - interest on delayed payment of consideration - ...
Interest on Delayed Payment Linked to SBI MCLR is Taxable Under GST as Part of Supply Value.
September 2, 2023
Case Laws GST AAR
Levy of GST - interest on delayed payment of consideration - interest on 60% of the capex payable over and above on the consideration value at the rate linked to SBI MCLR will be a part of value of supply and would be taxed accordingly. - AAR
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