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Tax Research Unit (TRU) Issues Clarification on Applicability of GST - (05 Aug 2022)

GOODS AND SERVICES TAX

TRU has clarified that GST will apply to late fees charged by service provider; amount forfeited for cancellation of hotel bookings; car hired for employee at companies disposal. However, penalties for dishonor of cheques or traffic violation, application fees by students, IVF treatment exempted.

Tags : TRU   GST APPLICABILITY   CLARIFICATION  

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