https://www.taxtmi.com/highlights?id=92080 The HC allowed the petition and quashed and set aside the impugned direction of the executing court that the judgment-debtor pay GST at 18% on part-payment of interest under an arbitral award. The court held that decree-holders are not liable to pay GST on the interest component received pursuant to execution of the arbitral award, in line with the Advance Ruling Authority's determination. Consequential directions for GST payment were annulled, and the impugned orders dated 02.08.2020 were set aside. The petition is disposed of, with no requirement for the decree-holder to remit GST on the said interest receipts. en-us Sat, 30 Aug 2025 08:31:25 +0530 Sat, 30 Aug 2025 08:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92080 The HC allowed the petition and quashed and set aside the impugned direction of the executing court that the judgment-debtor pay GST at 18% on part-payment of interest under an arbitral award. The court held that decree-holders are not liable to pay GST on the interest component received pursuant to execution of the arbitral award, in line with the Advance Ruling Authority's determination. Consequential directions for GST payment were annulled, and the impugned orders dated 02.08.2020 were set aside. The petition is disposed of, with no requirement for the decree-holder to remit GST on the said interest receipts. Highlights GST Sat, 30 Aug 2025 08:31:25 +0530 https://www.taxtmi.com/highlights?id=92080