https://www.taxtmi.com/caselaws?id=442319 AAR Tamil Nadu ruled on GST taxability of various charges by an industrial park operator. Raw water supply and related penalties/interest were exempted under notification 02/2017-CT(Rate). Maintenance charges for common facilities attracted 18% GST under SAC 995429 as they constituted taxable supply. PIDP charges were taxable at 18% under Group 99859 as infrastructure services. Interest on delayed lease premium payments was exempt when principal supply was exempt. Interest/penalties on taxable services (maintenance, PIDP) formed part of taxable value. Penalties for project/lease deed delays were exempt as underlying lease fees were exempt under notification 12/2017-CT(Rate). en-us Tue, 20 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442319 AAR Tamil Nadu ruled on GST taxability of various charges by an industrial park operator. Raw water supply and related penalties/interest were exempted under notification 02/2017-CT(Rate). Maintenance charges for common facilities attracted 18% GST under SAC 995429 as they constituted taxable supply. PIDP charges were taxable at 18% under Group 99859 as infrastructure services. Interest on delayed lease premium payments was exempt when principal supply was exempt. Interest/penalties on taxable services (maintenance, PIDP) formed part of taxable value. Penalties for project/lease deed delays were exempt as underlying lease fees were exempt under notification 12/2017-CT(Rate). Case-Laws GST Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442319