https://www.taxtmi.com/caselaws?id=376987 The AAR ruled that the interest charged by the Del Credere Agent (DCA) on short-term loans provided to buyers is exempt from GST under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The AAR concluded that the interest charged by the DCA is not for delayed payment of consideration for the supply of goods by the principal but is for the loan given to the customers, thus not falling under Section 15(2)(d) of the CGST Act, 2017. en-us Tue, 24 Jul 2018 00:00:00 +0530 Fri, 07 Mar 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376987 The AAR ruled that the interest charged by the Del Credere Agent (DCA) on short-term loans provided to buyers is exempt from GST under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The AAR concluded that the interest charged by the DCA is not for delayed payment of consideration for the supply of goods by the principal but is for the loan given to the customers, thus not falling under Section 15(2)(d) of the CGST Act, 2017. Case-Laws GST Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376987