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GST - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

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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