https://www.taxtmi.com/forum/issue?id=115469 GST on late fee/penalty collected by an electricity board constitutes consideration for a service provided by the board; the manufacturer who paid the fee faces a burden to prove that this service was utilised in the course or furtherance of business. Given the difficulty of establishing such nexus, input tax credit on GST charged with the penalty is unlikely to be admissible. en-us Mon, 30 Sep 2019 11:33:44 +0530 Thu, 23 Jan 2025 15:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115469 GST on late fee/penalty collected by an electricity board constitutes consideration for a service provided by the board; the manufacturer who paid the fee faces a burden to prove that this service was utilised in the course or furtherance of business. Given the difficulty of establishing such nexus, input tax credit on GST charged with the penalty is unlikely to be admissible. Discussion-Forum GST Mon, 30 Sep 2019 11:33:44 +0530 https://www.taxtmi.com/forum/issue?id=115469