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GST - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Levy of GST - the component of interest and delayed payment ...

Case Laws     GST

January 9, 2019

Levy of GST - the component of interest and delayed payment charges are obviously having a direct relation with the value of supply to which such interest/delayed charges relate. These are in fact components of the value of supply and do not have any independent status - liable to GST where main service is liable to GST.

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