Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

GST is applicable on interest receivable on delayed payments, Cheque Bouncing Charges and connection/ Reconnection/ Disconnection/ Permanent Disconnection Charges as activities ‘Incidental to main activities’.

Levy of GST— In the instant case, the claim of applicant is that the activities listed under ‘Incidental to main activities’ are to be considered as part of the main activities and the main activities of ‘Supply of treated water’, ‘Sewage treatment services’ and ‘Consultancy services’ are exempted. Held that— Interest on receivable on delayed payments, Cheque Bouncing Charges being charges received for ‘Agreeing to tolerate an act’ classifiable under SAC 999794 is taxable @18%. Connection/ Reconnection/ Disconnection/ Permanent Disconnection Charges are charges received for the services of ‘Water Distribution Services’ classifiable under SAC 9969 and is taxable @18%
Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE