https://www.taxtmi.com/caselaws?id=774316 Interest awarded under arbitration on a pre-GST transaction was held outside GST because the underlying manufacture, clearance, invoicing and service elements had been completed before the GST regime began, so sections 12 and 13 did not create a fresh tax liability. The transitional provisions in section 142(10) and section 142(11)(a) and (b) also excluded GST where the underlying goods or services had already suffered, or were liable to, legacy tax. Arbitration costs were likewise not treated as an independent supply or consideration for a taxable service, especially where no contractual clause provided for penalty, damages or delayed-payment charges. GST was therefore not payable on either amount. en-us Thu, 26 Jun 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774316 Interest awarded under arbitration on a pre-GST transaction was held outside GST because the underlying manufacture, clearance, invoicing and service elements had been completed before the GST regime began, so sections 12 and 13 did not create a fresh tax liability. The transitional provisions in section 142(10) and section 142(11)(a) and (b) also excluded GST where the underlying goods or services had already suffered, or were liable to, legacy tax. Arbitration costs were likewise not treated as an independent supply or consideration for a taxable service, especially where no contractual clause provided for penalty, damages or delayed-payment charges. GST was therefore not payable on either amount. Case-Laws GST Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774316