Achampet Solar Private Limited ., In re
Date: October 19, 2022
Subject Matter
No GST on liquidated damages as there is no agreement, express or implied, by the aggrieved party to do or abstain from doing anything
Summary
1. As per para 7.1.6 of the circular 178/10/2022-GST dated:3.8.2022, it was, interalia, observed that when principal supply is exempt, the ancillary activities to such principal supply would not get attracted to GST. Since in the present case, the ap…
1. The subject appeal has been filed under Section 100 (1) of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as “TGST Act, 2017” or “the Act”, in short) by M/s. Achampet Solar Private Limited, Hyderabad 8-2-610/68/1,2,3, 5th Floor, Accord Blu, Road No 10, Banjara Hills, Hyderabad, Telangana – 500034, (hereinafter referred in short as ‘th…