https://www.taxtmi.com/caselaws?id=373253 The authority ruled that Delay Payment Charges, collected for the delay in payment of consideration for the supply of electricity, cannot be treated as a separate service and must be included in the value of the initial supply. The portion of these charges attributable to exempted supplies will be exempt from GST, while the portion attributable to taxable supplies will be taxable at the applicable rate. en-us Thu, 22 Nov 2018 00:00:00 +0530 Thu, 06 Mar 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373253 The authority ruled that Delay Payment Charges, collected for the delay in payment of consideration for the supply of electricity, cannot be treated as a separate service and must be included in the value of the initial supply. The portion of these charges attributable to exempted supplies will be exempt from GST, while the portion attributable to taxable supplies will be taxable at the applicable rate. Case-Laws GST Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373253