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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST applicability on penal interest clarified: penal interest on notified supplies excluded from GST, principal supply value unchanged.</h1> Where additional or penal interest is charged in relation to a transaction whose underlying supply is covered by Sl. No. 27 of Notification No. 12/2017 Central Tax (Rate), that penal interest is not subject to GST because it is not covered by the notification; the value of the principal supply for levy of GST remains as stated in the illustrative scenario.

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