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

By Editor Goods and Services Tax Judiciary March 31, 2023

Case Name: In re AP Power Development co. LTD. (GST AAR Andhra Pradesh)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
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’ Question 3: What is the Applicable rate of tax if the answer to the que...

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