1. Whether the contract be completed during the Pre-GST period and the consequential demand based on the completed contract can be brought to assessment under GST Act, 2017?
2. Whether the liquidated damages, without any supply of materials and labor be assessed to GST under GST Act, 2017?
3. The mutually agreed and settled amount, based on arbitral award, in the nature of compensation, payable for delay in completion of the contract and agreed to be payable by the Applicant to DGAL without any supply of goods or services, is liable to be taxed under GST?
4. Whether DGAL is eligible to claim ITC on the GST amount if any levied on the mutually agreed arbitral award amount received from the Applicant?
5. Whether there is any taxability under GST on Interest payable on the liquidated damages?