Liquidated damages for delay in commissioning not subject to GST, rules Appellate Authority for Advance Ruling.

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....Levy of GST - Supply or not - liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning - The amount recoverable by the applicant in the form of liquidated damages does not qualify as supply, as seen from the agreement. - Not liable to GST - AAAR....