1. Whether liquidated damages collected by the APPDCL from CHETTINAD LOGISTICS PRIVATE LIMITED for non-performing of an act constitute as supply as per Section 7 of GST act.
2. What is the classification under GST for such liquidated damages collected by the service receiver from such service provider for non performing of an act.
3. What is the applicable rate of tax if the answer to the question number 1 is affirmative.
States/UT
Order No. & Date
AAR No.04/AP/GST/2023 dated:31.03.2023
Order date
31-03-23
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Category
97(2) (b),(e)
Year