Case Law Details
Case Name : In re Reserve Bank of India (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-117of 2022-23/2024-25/B-53
Date of Judgement/Order : 31/07/2024
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Reserve Bank of India (GST AAR Maharashtra)
AAR Maharashtra ruled that penalties, late fees/panel interest, fine of the nature levied and collected by RBI for contravention or violation of provisions of law are not taxable under GST. Further, the penalty of the nature for non-performance or under-performance as per contractual agr
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