18% GST applicable on liquidated damages for non-performing of an act

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

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