https://www.taxtmi.com/caselaws?id=406502 The applicant is liable to pay GST on a reverse charge basis for the interest on late payment of invoices for imported goods, with the rate matching the IGST rate applicable to the goods. Additionally, the reimbursement of Stamp tax paid by the holding company does not qualify for exclusion under the pure agent rule, thus forming part of the consideration for the supply of goods and being subject to GST on a reverse charge basis. en-us Wed, 20 Jan 2021 00:00:00 +0530 Fri, 08 Oct 2021 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406502 The applicant is liable to pay GST on a reverse charge basis for the interest on late payment of invoices for imported goods, with the rate matching the IGST rate applicable to the goods. Additionally, the reimbursement of Stamp tax paid by the holding company does not qualify for exclusion under the pure agent rule, thus forming part of the consideration for the supply of goods and being subject to GST on a reverse charge basis. Case-Laws GST Wed, 20 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406502