Case Law Details
Case Name : In re AP Power Development co. LTD. (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling No. AAR No. 04/AP/GST/2023
Date of Judgement/Order : 31/03/2023
Related Assessment Year :
Courts :
AAR Andhra Pradesh Advance Rulings
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In re AP Power Development co. LTD. (GST AAR Andhra Pradesh)
1. Whether liquidated damages collected by the APPDCL from CHETTINAD LOGISTICS PRIVATE LIMITED for non-performing of an act constitute as supply as per Section 7 of GST act.
Answer : Affirmative
Question 2 : What is the classification under GST for such liquidated damages collected by the Service receiver from such service provider for Non performing of an act
Answer: The activity stated supra would be covered within chapter head 9997-‘Other Services’
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