Debit note to transporter

[Narendra Soni]

We (service recipient) are to issue debit note to our transporter due to penalty of delay reaching vehicle at destination.

Please suggest whether we have to charge GST and its %.

[KASTURI SETHI]

SAC 999793 Rate of GST @18%. (CGST 9% + SGST 9%)

[YAGAY andSUN]

Please do check that under the provision of Debit Note/Credit Note, who is authorized to issue debit note/credit note?

AI Summary

Transporter Penalized for Delay: Apply 18% GST on Debit Note Under SAC 999793. Verify Issuer Authority. A service recipient inquired about issuing a debit note to their transporter due to a penalty for delayed vehicle arrival and whether GST should be charged. One response indicated that GST should be applied at 18% (CGST 9% + SGST 9%) under SAC 999793. Another response suggested verifying who is authorized to issue debit or credit notes under the relevant provisions.