https://www.taxtmi.com/caselaws?id=430126 The AAAR-Telangana ruled that GST is payable on arbitration-related payments. For Rs. 2,20,00,000 claimed as HGCL's share of arbitrator sitting fees and expenses, GST applies under reverse charge mechanism at 9% each CGST/SGST per Notification 13/2017, using SAC code 998215. For Rs. 1,15,80,62,000 claimed as compensation for delays in drawings, site handover, and taking-over certificate refusal, the authority held this constitutes taxable consideration for tolerating delay-related situations, attracting 9% each CGST/SGST under Chapter Head 9997. The applicant's argument that their activities don't attract GST was rejected as lacking legal basis. Appeal disposed. en-us Wed, 19 Oct 2022 00:00:00 +0530 Fri, 11 Apr 2025 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430126 The AAAR-Telangana ruled that GST is payable on arbitration-related payments. For Rs. 2,20,00,000 claimed as HGCL's share of arbitrator sitting fees and expenses, GST applies under reverse charge mechanism at 9% each CGST/SGST per Notification 13/2017, using SAC code 998215. For Rs. 1,15,80,62,000 claimed as compensation for delays in drawings, site handover, and taking-over certificate refusal, the authority held this constitutes taxable consideration for tolerating delay-related situations, attracting 9% each CGST/SGST under Chapter Head 9997. The applicant's argument that their activities don't attract GST was rejected as lacking legal basis. Appeal disposed. Case-Laws GST Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430126