AAR: Interest/late-fee relating to pre-GST period service, received post July 2017, liable to GST

Aug 29,2019

Tamil Nadu AAR holds that amount received after July 01, 2017 towards interest, late fee and penalty for the delayed payment of consideration for the leasing services rendered by applicant before appointed date are liable to GST; Observes that separate invoices were raised for amount received as interest/ late fee/ penalty on belated payment of rent after July 01, 2017 and amount relating to the continuous supply of services (CSS) rendered by the applicant before July 01, 201...

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