Whether the applicant can be considered as “government”? - ...

Applicant Not "Government" Under CGST Act Section 2(53); No Exemption for Liquidated Damages and GST Implications.

June 26, 2019

Case Laws GST AAR

Whether the applicant can be considered as “government”? - Liquidated damages - It is not created by the constitution of India as a legislative, executive or judicial authority of the country - hence, the applicant cannot be treated as “Government” as defined u/s 2(53) of the CGST Act, 2017 - Benefit of exemption not available.

View Source

← Previous Next →

Whether the applicant can be considered as “government”? - ...

Applicant Not "Government" Under CGST Act Section 2(53); No Exemption for Liquidated Damages and GST Implications.

June 26, 2019

Case Laws GST AAR

You may also like:

Levy of GST - liquidated damages/penalties received by the applicant - price adjustment to the main supply or not - Liquidated damages and penalties received by the...

Levy of GST - Supply or not - liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning - The amount recoverable by the...

Levy of GST - Supply or not - liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning - time of supply - The contract...

GST is applicable on mining lease payments, including royalty, payable to the Government of Rajasthan under reverse charge mechanism (RCM) at 18% (9% CGST and 9% SGST)....

The Advance Ruling Authority determined that the levy of GST on liquidated damages constitutes a supply of service under the Central Goods and Services Tax Act....

The court dismissed the appeal against the arbitrator's decision not to levy liquidated damages due to the failure to plead and demonstrate legal injury. The court held...

Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the...

Benefit of exemption from GST - e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ - The...

The key points are: The applicant (THDCIL) does not qualify as a "Government Entity" under GST laws as it fails to meet the criteria of having 90% or more equity or...

Liability of TDS under GST - Notified persons u/s 51 of CGST ACT 2017 read with Notification No. 33/2017 - The Applicant is established by the Government under the...

Levy of service tax with interest and penalty - liquidated damages - While the above Orders have been passed by the Tribunal in 2022, subsequently, CBIC has issued...

Disallowance of liquidated damages claimed by assessee - “Liquidated damages” are compensation paid for breach of contract. We are therefore, unable to understand how...

Disallowance of assessee’s claim in respect of its liquidated damages - Revenue argument that these liquidated damages are only in the nature of a provision is...

Payment of liquidated damages - Capital or Revenue in nature - the claim of assessee on liquidated damages deducted under the agreed condition of the contract is...

Fines and liquidated damages payable to Government or a local authority for non-performance of contract entered into with Government or local authority have been...

Quick Updates: