GST on interest, late fee penalty for services rendered before 01.07.2017

In re M/s. Chennai Port Trust (GST AAR Tamilnadu)

The amounts received on or after 01.07.2017 towards interest, late fee penalty relating to the services of lease/rent, due to delayed payment of consideration for those services rendered by the applicant before 01.07.2017, are liable to GST.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU

Note : Any Appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Adv

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