Levy of GST - liquidated damages for delay in erection, testing ...
GST Applies to Liquidated Damages for Project Delays; Considered Independent Supplies Under Contractual Tolerance.
September 20, 2018
Case Laws GST AAAR
Levy of GST - liquidated damages for delay in erection, testing and commissioning - independent supply or not? - The appellant could have opted for harsh measures like termination of contract but instead it chooses to tolerate the delay in return of payment of money - Levy of GST confirmed.
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