https://www.taxtmi.com/caselaws?id=376896 The appellate authority ruled that no GST is chargeable on delayed payment charges for electricity bills as the supply of electricity is exempt. However, GST is applicable on cheque dishonor fees collected from consumers as it constitutes a supply of service under Clause 5(e) of Schedule II to the CGST Act. The appeal was disposed of in accordance with these rulings. en-us Thu, 18 Oct 2018 00:00:00 +0530 Fri, 07 Mar 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376896 The appellate authority ruled that no GST is chargeable on delayed payment charges for electricity bills as the supply of electricity is exempt. However, GST is applicable on cheque dishonor fees collected from consumers as it constitutes a supply of service under Clause 5(e) of Schedule II to the CGST Act. The appeal was disposed of in accordance with these rulings. Case-Laws GST Thu, 18 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376896