Levy of GST — The penal charges or penalty recovered by the Appellant(a non-banking financial company) from their borrowers on account of the delay in payment of EMI by borrowers are adequately covered under clause 5 (e) of the Schedule II of the CGST Act, and will attract GST. — Bajaj Finance Limited, In Re… [2019] 10 TAXLOK.COM 114 (AAAR-Maharashtra)