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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>Penal interest exemption clarified; interest covered by notification and not subject to GST; supply value unaffected.</h1> The corrigendum to Trade Circular No. 23/2019 replaces the Case 2 text in paragraph 5 to state that additional/penal interest charged on a transaction between Y and M/s ABC Ltd. is covered under Sl. No. 27 of Notification No. 1136-F.T. dated 28.06.2017 and, accordingly, such penal interest would not be subject to GST; the declared value of the mobile supply by X to Y for GST purposes remains Rs. 40,000.

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