Singareni Collieries Company Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- April 8, 2022
- Type:
- Advance Ruling
- Members:
- Raghu Kiran, Kasi Visweswara Rao
Subject
Liquidated damages claimed from the contractor due to the delay in performance of a contract attract GST @ 18%
Summary
Whether, in the facts and circumstances of the case, liquidated damages/penalties received by the applicant can be said to be for any ‘supply’ under the Central Goods and Services Act, 2017, thereby attracting the levy of ‘GST&rsquo…
Judgement
1. M/s. The Singareni Collieries Company Limited, Head Office, Kothagudem Collieries, Kothagudem, Badradri, Telangana, 5071014 (36AAACT8873F1Z1) 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 prov…