https://www.taxtmi.com/forum/issue?id=120354 Demurrage charges may be classified either as additional consideration for transportation, includible in taxable value and taxed at the freight rate, or as compensatory penalties outside the GST net. Administrative guidance and judicial reasoning treating solatium/compensation as non taxable support the exclusionary view, but factual elements such as the identity of the levying party and contractual nexus are critical to the taxable treatment. en-us Sat, 16 Aug 2025 11:54:45 +0530 Fri, 22 Aug 2025 08:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120354 Demurrage charges may be classified either as additional consideration for transportation, includible in taxable value and taxed at the freight rate, or as compensatory penalties outside the GST net. Administrative guidance and judicial reasoning treating solatium/compensation as non taxable support the exclusionary view, but factual elements such as the identity of the levying party and contractual nexus are critical to the taxable treatment. Discussion-Forum GST Sat, 16 Aug 2025 11:54:45 +0530 https://www.taxtmi.com/forum/issue?id=120354