1. Whether interest charged for delay in delivery of goods is taxable under Section 9 of CGST Act, 2017 or HGST Act, 2017 or exempt under Section 11 of CGST Act, 2017 or HGST Act, 2017?
2. What is the HSN Code of the service mentioned in Para (a) supra?
States/UT
Order No. & Date
HAR/HAAR/2019-20/22 dated 03.03.2020
Order date
03-03-20
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Category
97(2)(a) & (e)
Year