GST on Compensation of additional cost incurred due to various delays

In re Continental Engineering Corporation (GST AAAR Telangana) Whether GST payable on the claim of Rs. 2,20,00,000/- for the HGCL share of sitting fee and other expenses paid by the applicant on the directions of the Arbitrators for an amount 1. On this count, the lower authority had held that Arbitration as service was supplied independently after the introduction of GST i.e. the tribunal was constituted conclusively on 20.11.2017 and rendered its orders on 9.5.2019 and therefore this supply is liable to tax on reverse charge basis under GST. 2. Against the above, the applicant, interalia co...