Classification of Supply — Applicant is a registered stock broker dealing in purchase/sale of securities for and on behalf of its clients and charges brokerage for its activities. The additional amount being charged in delay of payment by whatever named called should be classified as principal supply and the classification of the same cannot differ from the original supply. Hence, the additional amount charged on delayed payment shall be taxed as per original supply i.e. supply of Stock broking services. — Indo Thai Securities Limited, In Re... [2019] 13 TAXLOK.COM 091 (AAR-Madhya Pradesh)