https://www.taxtmi.com/forum/issue?id=114345 Late delivery charges can constitute a supply of service where XYZ is treated as supplier and PQR as service recipient because XYZ is the party being tolerated or against whom an obligation is agreed. Late fees and penalties are includible in the value of the supply for GST valuation, and the place of supply for such charges is generally aligned with the original supply. If the payer is located outside India, IGST applicability and cross border tax consequences must be examined. en-us Sun, 25 Nov 2018 11:26:51 +0530 Thu, 23 Jan 2025 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114345 Late delivery charges can constitute a supply of service where XYZ is treated as supplier and PQR as service recipient because XYZ is the party being tolerated or against whom an obligation is agreed. Late fees and penalties are includible in the value of the supply for GST valuation, and the place of supply for such charges is generally aligned with the original supply. If the payer is located outside India, IGST applicability and cross border tax consequences must be examined. Discussion-Forum GST Sun, 25 Nov 2018 11:26:51 +0530 https://www.taxtmi.com/forum/issue?id=114345