Corrigendum to Trade Circular No. 23/2019 (Circular No. 102/21/2019-GST) dated 28.06.2019

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....ra 5 of the Trade Circular No. 23/2019 dated 28th June, 2019, 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. 1136-F.T. dated 28.06.2017. Accordingly, in this case the 'penal interest' charged thereon on a transaction between Y and M/s ABC Ltd. would not be subject ....