Corrigendum to Circular No. 102/21/2019-GST dated 28th June, 2018.

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....2/21/2019-GST dated 28th June, 2018, for "Case 2: The additional / penal interest is charged for a transaction between Y and M/s. ABC Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017-State Tax (Rate) dated 30.06.2017. Accordingly, in this case the 'penal interest' charged thereon on a transaction between Y and M/s. ABC Ltd. would not be subject to GST, as the....