Achampet Solar Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- February 16, 2022
- Type:
- Advance Ruling
- Members:
- B. Raghu Kiran, S.V. Kasi Visweswara Rao
Subject
Liquidated damages recoverable on account of delay in commissioning a project qualifies as ‘supply’
Summary
Whether liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning, qualify as a ‘supply’ under the GST law, thereby attracting the levy of GST? In the case of the applicant, liquidated damag…
Judgement
1. M/s. Achampet Solar Private Limited, 8-2-610/68/1,2,3, 5th Floor, Accord Blu, Road NO 10, Banjara Hills, Hyderabad, Telangana, 500034 (36AANCA8941N1ZX) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain…