Levy of GST - penalty/ liquidated damages - supply of service or ...
Bounce Charges Under GST: Considered Supply and Liable to Tax as Penalty or Liquidated Damages.
December 21, 2018
Case Laws GST AAR
Levy of GST - penalty/ liquidated damages - supply of service or not - Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime? - Held Yes - Liable to GST
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