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The amounts received on or after 01.07.2017 towards interest, late fee penalty relating to the services of lease/ rent, due to delayed payment of consideration for those services rendered by the applicant before 01.07.2017, are liable to GST.

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Input Tax Credit — The Applicant is engaged in supply of port services and incidental supply of goods like disposal of discarded assets. They are registered under GST. They preferred Applications seeking Advance Ruling on the various questions: Authority held that “The applicant is not entitled to take credit of input tax charged on the inward supply of medicines which are used to provide medical facilities to the employees, pensioners and dependents in the in-house hospital”. — Chennai Port Trust, In Re… [2019] 14 TAXLOK.COM 076 (AAR-Tamil Nadu)