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AAR, Telangana: Liquidated Damages and Penalties Due to Breach of Contract Exigible to GST - (19 Apr 2022)

GOODS AND SERVICES TAX

Authority of Advance Ruling, Telangana has observed that the liquidated damages and penalties received by the applicant due to breach of conditions of the contract by the contractor are exigible to tax under the Central Goods and Services Tax Act, 2017 and State and Goods and Services Tax Act, 2017

Tags : AUTHORITY OF ADVANCE RULING   LIQUIDATED   CENTRAL GOODS AND SERVICES TAX   STATE GOODS AND SERVICES TAX ACTS   EXIGIBLE  

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