GST Applies to Interest, Late Fees, or Penalties Received Post-July 1, 2017, for Pre-GST Services (Excludes Continuous Supply.

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....Levy of GST - amount received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services(CSS) rendered before 01.07.2017 - The service namely agreeing to tolerate an act, is squarely covered under the classification scheme of the services - Taxable under GST.....