1. Whether liquidated damages recoverable by the applicant from electric India on account of delay in commissioning, qualify as a 'supply' under the GST law, thereby attracting the levy of GST?
2. If the answer to Question No. 1 is in the affirmative, what should be the time of supply when liability to pay GST is triggered?
States/UT
Order No. & Date
TSAAR Order No. 07/2022 Dated 16.02.2022
Order date
16-02-22
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Category
97(2) (a)&(c)
Year