Case Law Details
Case Name : In re Haryana State Warehousing Corporation (GST AAR Haryana)
Related Assessment Year :
Courts :
AAR Haryana Advance Rulings
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In re Haryana State Warehousing Corporation (GST AAR Haryana)
1. Whether interest charged for delay in delivery of goods is taxable under Section 9 of CGST Act, 2017 or HGST Act, 2017 or exempt under Section 11 of CGST Act, 2017 or HGST Act, 2017 and What is the HSN Code of the service mentioned in Para (a) supra?
On perusal of Para 5(e) of Schedule II of Central Goods and Services Act 2017; it is observed that for an activity to be supply of service there must be an agreement; that there must be benefit and obligation; that there must be a toleration of act.
As submitted by the applicant (a) ...
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Wheteher to Show this as sales ? and can the Buyer can claim ITC on the same