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Liquidated damages levied for delay in execution of contract within time are liable to 18% GST

December 2, 2019[2019] 112 taxmann.com 5 (AAR - ANDHRA PRADESH)
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SLD: 'Liquidated damages' and other penalties like milestone penalties levied on suppliers/contractors in nature of making good damages for any delays in supply of service or goods are exigible to GST

GST: 'Liquidated damages' and other penalties like milestone penalties levied on suppliers/contractors in nature of making good damages for any delays in supply of service or goods are exigible to GST

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