No GST on Late payment surcharge related to electricity distribution & transmission

In re Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh) Whether applicant is eligible to avail the exemption from the levy of GST under Entry no. 25 of notification 12/2017- Central Tax (Rate) Dated 28/06/2017 bearing description ‘Transmission or Distribution of electricity by an electricity transmission or distribution of electricity utility’ with respect to the Delay Payment Charges recovered by the applicant from its consumers. Held by AAR Madhya Pradesh The Delayed payment surcharge/ Late Payment Surcharge/ Surcharge on outstanding amount (by ...