https://www.taxtmi.com/forum/issue?id=120716 Whether GST reverse charge applies to payment to a non resident under an arbitral award depends on characterisation: payments treated as liquidated damages are compensatory, not consideration for supply, and thus outside GST scope; if characterised otherwise, reverse charge and input tax credit consequences may arise. en-us Wed, 14 Jan 2026 19:10:53 +0530 Mon, 19 Jan 2026 18:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120716 Whether GST reverse charge applies to payment to a non resident under an arbitral award depends on characterisation: payments treated as liquidated damages are compensatory, not consideration for supply, and thus outside GST scope; if characterised otherwise, reverse charge and input tax credit consequences may arise. Discussion-Forum GST Wed, 14 Jan 2026 19:10:53 +0530 https://www.taxtmi.com/forum/issue?id=120716